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AUDITS TO BE IN ACCORDANCE WITH GRAS AND OTHER REQUIREMENTS (CONTINUED) <br />Also, we will perform an agreed-upon procedures review of the City's Gann Spending Limitation <br />Computation as required by Section 1.5 of Article XIIIB of the California Constitution. Our review will <br />be performed in conformance with the provision of the "League of California Cities Uniform <br />Guidelines". <br />FILIJMMM''.i' <br />• Our audit approach is tailored to meet the technical requirements while maintaining professional <br />skepticism without forgetting that we provide a service. The following aspects of our audit <br />approach will add additional value to the audit services and minimize the amount of time spent <br />by the City's staff in dealing with the audit. <br />• We will assign experienced staff auditors including the in -charge field auditor having at least <br />3 years of experience. For first year engagements, all other staff will have at least 1 year of <br />experience. You will not spend time training our auditors. <br />• Whenever possible, we will use same format for audit supporting schedules used in prior years for <br />the current year audit. This will reduce time spent by the City staff in dealing with the audit when <br />a different audit firm is chosen. <br />• Throughout the year we are available as a resource to our clients in researching technical <br />questions, dealing with new pronouncements, reviewing complex financial entries and helping <br />with any other issues as they arise. <br />• The work papers will be reviewed by the manager or partner as field work is being completed to <br />minimize additional questions after the fieldwork is completed. <br />Our firm uses a governmental audit program which will be modified to the City of Santa Ana's <br />operations to accommodate specific client circumstances. Our audit programs are organized by the <br />financial statement approach and general procedures. The requirements by the Standards for <br />assessing risk are utilized to modify the audit programs to focus on the higher risk areas of the <br />financial statements. <br />1. Audit Planning Procedures: <br />• Pre -audit conference with the City to establish process of communication between the <br />audit team and City staff. <br />• Discuss any new accounting pronouncements to be implemented in the current year. <br />• Establish scope of work and timing of fieldwork. <br />TO <br />