Laserfiche WebLink
Following completion of the audit of the financial statements, schedules, supplementary <br />financial information and other information as outlined above, Consultant shall, at a <br />minimum, issue the following reports: <br />1. Auditor's Opinion report on the fair presentation of the City's basic financial <br />statements in conformity with accounting principles generally accepted in the <br />United States of America, together with an "in relation- to" opinion on the general <br />fund comparative statements, combining and individual non -major fund financial <br />statements, and budgetary comparison information for non -major funds. An <br />electronic copy of all reports and five (5) printed copies of the CAFR shall be <br />delivered to the City. <br />2. Auditor's Opinion report on the schedule of receipts and disbursements of the <br />Measure A Transportation Fund financial statements in conformity with <br />accounting principles generally accepted in the United States of America, and the <br />standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States. Consultant <br />shall also test compliance with the San Mateo County Transportation Authority <br />Measure A grant requirements. An electronic copy of all reports and (5) printed <br />copies of the report shall be delivered to the City. <br />3. Single Audit report on the City's federal award programs. Such reports shall <br />include reports and opinions required by the Single Audit Act, OMB Uniform <br />Grant Guidance/Super Circular, Government Auditing Standards and any other <br />applicable standards or requirements. At a minimum, such reports shall include: <br />i. An "in -relation -to" report on the City's Schedule of Expenditures of <br />Federal Awards. <br />ii. Report on compliance and on internal control over financial reporting <br />based on an audit of the basic financial statements performed in <br />accordance with Government Auditing Standards. <br />iii. Report on compliance with requirements applicable to each major <br />program and on internal control over compliance required by the Uniform <br />Guidance. <br />iv. Schedule of Expenditures of Federal Awards together with applicable <br />notes to this schedule (note that the City will prepare the schedule, but <br />Consultant will include the schedule in its Single Audit Reports). <br />v. Schedule of Findings and Questioned Costs. <br />vi. Status of Prior Year Findings (if applicable). <br />vii. Form SF -SAC, Data Collections Form for Reporting of Audits of States, <br />Local Governments and Non -Profit Organizations. <br />viii. Any other report or opinion required to be in conformance with the <br />Single Audit Act and the Uniform Guidance. <br />Page 11 of 21 <br />REV: 5-23-19 PR <br />ATTY/AGR.2019.141 /Maze —Auditing Services <br />