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WHITE NELSON DIEHL EVANS LLP (3) -2016
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WHITE NELSON DIEHL EVANS LLP (3) -2016
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Last modified
2/14/2018 3:05:40 PM
Creation date
6/1/2016 10:56:48 AM
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Contracts
Company Name
WHITE NELSON DIEHL EVANS LLP
Contract #
A-2016-098
Agency
Finance & Management Services
Council Approval Date
5/3/2016
Expiration Date
6/30/2017
Insurance Exp Date
6/1/2018
Destruction Year
2022
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SINGLE AUDIT APPROACH <br />The single audit will be performed in accordance with all the requirements of the Single Audit Act, the <br />Uniform Guidance and Government Auditing Standards issued by the GAO (the "Yellow Book") for <br />cities that expend greater than $750,000 in federal awards in fiscal year 2015-2016 and subsequent <br />years. <br />• We will identify the Major and Nonmajor Federal Programs of the City through the risk-based <br />approach required by the Uniform Guidance. This approach includes consideration of current <br />and prior audit experience, oversight by Federal agencies and pass-through entities, and the <br />inherent risk of the federal program. <br />• We will review all federal and industry -specific publications and guidance and inform the City <br />of any recent changes. <br />• We will perform tests of controls to evaluate the effectiveness of the design and operation of <br />controls that we consider relevant to preventing or detecting material noncompliance with <br />applicable compliance requirements. If weaknesses in the internal controls are noted, we will <br />modify our audit program as needed. <br />• Our audit will include tests of transactions related to major federal award programs for <br />compliance with applicable compliance requirements and certain provisions of laws, <br />regulations, contracts and grant agreements. <br />• Our procedures will consist of the applicable procedures described in the Uniform Guidance <br />for the types of compliance requirements that could have a direct and material effect on each <br />of the City's major programs. The purpose of those procedures will be to express an opinion <br />on the City's compliance with requirements applicable to major programs in our report on <br />compliance issued pursuant to the Uniform Guidance. <br />• We will assist the City in completing and filing the Data Collection Form. <br />DETERMINING LAWS AND REGULATIONS SUBJECT TO AUDIT <br />Under provisions of AICPA Auditing Standards, management of the City is responsible for identifying <br />to its outside auditors any laws and regulations which would have a significant effect on the audit. <br />This would include federal laws (such as federal grant regulations), State laws (such as permitted <br />investments under the California Government Code) and local laws (such as restrictions on special <br />revenues levied by the City). After our selection as auditors, we will consult with City officials <br />regarding these matters, to determine what laws and regulations need to be evaluated in connection <br />with our audit. If a City is not able to identify specific laws and regulations that effect it, we have <br />references (California Government Code and Health and Safety Code) to the more common laws, rules <br />and regulations in our standard audit programs for the usual activities of a California City or Successor <br />Agency to the Redevelopment Agency which will assist us in identifying laws and regulations to review <br />in the audit. <br />METHOD OF SAMPLING <br />Our approach is to utilize random sampling based in our testing of the internal control systems related <br />to cash receipts, cash disbursements, payroll and utility billings. Based on a statistical conclusion used <br />by the firm our sample sizes can range from 25 to 60 transactions for each system. A random sample <br />selection allows each item in the population of an equal chance of being selected. In addition, for <br />disbursements, we may select a stratified sample of all transactions over a specified dollar amount for <br />review. <br />27 <br />
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