AgdaPkt 2015-02-23 Joint SA and PFA

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7.2.A. - Page 11 EXHIBIT "A" SCOPE OF SERVICES 1. The Consultant shall perform the following services: • Express an opinion on the fair presentation of the City's its basic financial statement which includes but is not limited to the financial statements of governmental activities, business type activities each major fund and all aggregate remaining fund information in conformity with generally accepted accounting principles in the United States of America. • Express an opinion on the fair presentation of the City's it&combining and individual non-major and fiduciary fund financial statements and schedules in conformity with generally accepted accounting principles. The Firm will provide an "in-relation-to" report on the supporting schedules contained in the comprehensive annual financial report based on the auditing procedures applied during the audit of the basic financial statements and schedules. • Provide an "in-relation-to" report on the schedule of federal financial assistance based on the auditing procedures applied during the audit of the financial statements. • Perform the audit in accordance with generally accepted auditing standards accepted in the United States of America, applicable to the financial audit contained in the Government Auditing Standards issued by the Comptroller General of the United States and the provisions of the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, Governmental Accounting Standard Board (GASB) Pronouncements, and all other applicable federal, state, local or programmatic audit requirements. • Perform limited procedures on supplementary information required by the Government Accounting Standards Board. • Issue the following reports, following the completion of the audit of the City's fiscal year's financial statements: Independent Auditor's Report Opinion on Financial Statements and Schedule of Expenditure of Federal awards Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Management Letter setting forth the findings and/or recommendations Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB A-133 (Not to be included with CAFR) Schedule of findings and questioned costs Agreed Upon Procedures Report on the City's Article XIIIB (GANN Appropriations Limit) calculations Auditor's Communication with Those Charged with Governance Transportation Development Act Communication User Tax Fund Report Measure A Fund Report(San Mateo County) • Provide assistance to the City as needed. (Examples of such assistance are the preparation of CAFR or consultation on matters of accounting). • Retain all working papers and reports at the audit firm's expense for a minimum of 7 years. In addition, make working papers available to the City and/or any government agency as appropriate. REV:02-03-15 MLG Page 9 of 9 ATTY/AGR.2015.022/Badawi and Associates-Audit 2015