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MACIAS GINI & O'CONNELL, LLP 3d -2010
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MACIAS GINI & O'CONNELL, LLP 3d -2010
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Last modified
12/8/2015 11:44:29 AM
Creation date
4/21/2010 2:33:09 PM
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Contracts
Company Name
MACIAS GINI & O'CONNELL, LLP
Contract #
A-2010-044
Agency
Finance & Management Services
Notes
Amends A-2006-108, A-2007-011, N-2008-052 Amended by A-2011-270, A-2012-081, A-2015-039
Document Relationships
MACIAS GINI & O'CONNEL, LLP (MGO) 3g -2015
(Amended By)
Path:
\Contracts / Agreements\M
MACIAS GINI & O'CONNELL LLP 3f -2012
(Amended By)
Path:
\Contracts / Agreements\M
MACIAS GINI & O'CONNELL LLP AKA MORELAND AND ASSOCIATES, INC. 3b -2008
(Amends)
Path:
\Contracts / Agreements\M
MACIAS GINI & O'CONNELL, LLP 3c -2008
(Amends)
Path:
\Contracts / Agreements\M
MORELAND AND ASSOCIATES, INC. 3 - 2006
(Amends)
Path:
\Contracts / Agreements\M
MORELAND AND ASSOCIATES, INC. 3a - 2007
(Amends)
Path:
\Contracts / Agreements\M
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Mr. Francisco Gutierrez <br />Executive Director of Finance and Management <br />City of Santa Ana <br />January 26, 2010 <br />Page 4 <br />Because an audit is designed to provide reasonable, but not absolute assurance and because we will not <br />perform a detailed examination of all transactions, there is a risk that material misstatements or <br />noncompliance may exist and not be detected by us. In addition, an audit is not designed to detect immaterial <br />misstatements or violations of laws or governmental regulations that do not have a direct and material effect <br />on the financial statements or major programs. However, we will inform you of any material errors and any <br />fraudulent financial reporting or misappropriation of assets that come to our attention. We will also inform <br />you of any violations of laws or governmental regulations that come to our attention, unless clearly <br />inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as <br />auditors are limited to the period covered by our audit and does not extend to any later periods for which we <br />are not engaged as auditors. <br />Our procedures will include tests of documentary evidence supporting the transactions recorded in the <br />accounts, and may include tests of the physical existence of inventories, and direct confirmation of <br />receivables and certain other assets and liabilities by correspondence with selected individuals, funding <br />sources, creditors, and financial institutions. We will request written representations from your attorneys as <br />part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audits, <br />we will require certain written representations from you about the financial statements and related matters. <br />Audit Procedures-Internal Controls <br />Our audits will include obtaining an understanding of the entity and its environment, including internal <br />control, sufficient to assess the risks of material misstatement of the financial statements and to design the <br />nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the <br />effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that <br />are material to the financial statements and to preventing and detecting misstatements resulting from illegal <br />acts and other noncompliance matters that have a direct and material effect on the financial statements. Our <br />tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, <br />accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government <br />Auditing Standards. <br />As required by OMB Circular A-133, we will perform tests of controls over compliance to evaluate the <br />effectiveness of the design and operation of controls that we consider relevant to preventing or detecting <br />material noncompliance with compliance requirements applicable to each major federal award program. <br />However, our tests will be less in scope than would be necessary to render an opinion on those controls and, <br />accordingly, no opinion will be expressed in our report on internal control issued pursuant to OMB Circular <br />A-133. <br />An audit is not designed to provide assurance on internal control or to identify significant deficiencies. <br />However, during the audit, we will communicate to management and those charged with governance internal <br />control related matters that are required to be communicated under AICPA professional standards, <br />Government Auditing Standards, and OMB Circular A-133.
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