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questioned costs, including reportable conditions and materials and weaknesses, <br />and follow up on prior audit findings where required. <br />4. GANN Appropriation Limit — Consultant shall perform agreed- upon - <br />procedures to test and report on the GANN appropriation limit calculation <br />(California Constitution Article XIIB Appropriations Limit) and render a letter <br />annually to the City regarding compliance. <br />5. Utility Users Tax Compliance Audit — Consultant shall review all financial <br />records and funds of the Utility Users Tax Fund and prepare a financial <br />statement and footnotes in accordance with auditing standards generally <br />accepted in the United States of America, the standards set forth for financial <br />audits contained in Government Auditing Standards issued by the Comptroller <br />General of the United States, as well as other applicable laws, regulations and <br />rules. Consultant shall use the general ledger information provided by the City to <br />prepare the necessary financial statement and footnotes for the Utility Users Tax <br />Fund report. <br />6. TDA Compliance Audit — Consultant shall review all financial records and <br />funds of the Transportation Development Act Fund and prepare a financial <br />statement and footnotes in accordance with auditing standards generally <br />accepted in the United States of America, the standards set forth for financial <br />audits contained in Government Auditing Standards issued by the Comptroller <br />General of the United States, and Section 6666 of the Rules and Regulations of <br />the California Administrative Code in the Transportation Development Act <br />Statutes and Administrative Code for 1987 and the allocation instructions and <br />resolutions of the Metropolitan Transportation Commission, as well as other <br />applicable laws, regulations and rules. Consultant shall use the general ledger <br />information provided by the City to prepare the necessary financial statement and <br />footnotes for the TDA Fund report. <br />7. Street Report - California State Controller's Annual Street Report - <br />preparation and submission of the SCO Street Report for the City. <br />8. Management Report - Consultant shall prepare an annual letter to <br />management addressing any observations concerning the internal control <br />structure, as well as areas of potential economy and efficiency. Consultant shall <br />include any matters from the prior fiscal year(s) letter to management that have <br />not been addressed during the subsequent fiscal year to the Consultant's <br />satisfaction. In addition, this annual letter shall include a report to management <br />concerning material weaknesses and/or reportable conditions, if any, as defined <br />by the AICPA. <br />9. SCO Report— California State Controller's Annual Financial Transactions <br />(SCO) Report — Consultant shall prepare and submit the California State <br />Controller's Annual Financial Transaction Report. <br />Page 10 of 21 <br />REV: 5-23-19 PR <br />ATTY/AGR.2019.141 /Maze —Auditing Services <br />