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25E - AGMT - PROFESSIONAL AUDITING
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25E - AGMT - PROFESSIONAL AUDITING
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Last modified
5/23/2019 2:19:56 PM
Creation date
4/28/2016 3:10:11 PM
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City Clerk
Doc Type
Agenda Packet
Agency
City Manager's Office
Item #
25E
Date
5/3/2016
Destruction Year
2021
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COMPUTER AUDITING CAPABILITIES <br />White Nelson Diehl Evans LLP uses technology to make the audit process more effective. We utilize a <br />paperless audit software, ProSystem fx Engagement, which allows us to manage our audit <br />documentation electronically. Some of the benefits of paperless audit are: <br />• Receive the City's schedules in either hard copy or electronic format. <br />• Import and integrate trial balance data from virtually any accounting system. We avoid the <br />time and expense of keying in account numbers, descriptions and account balances. We <br />simply take your electronic trial balance and import it directly into our audit software. <br />• Create our own lead sheets, which can include prior year balances. This helps us to easily <br />identify significant fluctuations between fiscal years. <br />• CAFR schedules are linked to trial balances, CAFR is updated automatically for any last minute <br />journal entries, if any. <br />Our approach includes using IDEA (Interactive Data Extraction and Analysis) which is a data analysis <br />software that can be used to analyze large amounts of information. It allows the firm to extract data <br />from the City's accounting records to tailor specific audit tests based on risk assessments. Some audit <br />procedures that IDEA can be utilized for are: <br />• Mechanical accuracy of worksheets or general ledgers. <br />• Exception and gap/completeness testing for missing check numbers. <br />• Cross checking different data bases for common information such as employee names. <br />• Duplicate testing of invoice numbers. <br />• Completeness of general ledger balances. <br />The firm also has document management software which allows our clients to access our web portal. <br />We utilize the web portal to transfer data files that are confidential or too large to be sent by e-mail. <br />fi�Yliit�ii!Clld <br />The firm has the following insurance coverage: <br />Each <br />Occurrence <br />Aggregate <br />Insurance Type <br />Limit <br />Limit <br />Deductible <br />Umbrella Policy <br />$ 4,000,000 <br />$ 4,000,000 $ <br />10,000 <br />General Liability <br />1,000,000 <br />2,000,000 <br />- <br />Auto Liability- Mired & <br />Nonowned (1) <br />1,000,000 <br />1,000,000 <br />Workers' Compensation <br />1,000,000 <br />1,000,000 <br />Professional Liability <br />5,000,000 <br />10,000,000 <br />100,000 <br />(1) Section 7 of the sample <br />contract requires $2,000,000 combined limit for automobile <br />insurance. We would <br />request the City accept <br />our existing automobile <br />liability <br />insurance. <br />25E-46 <br />
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