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2. Preparation and filing of Annual Financial Transactions Report to the California <br />State Controller. <br />3. Review letter and report on the financial statements of SBWMA for the <br />calendar years ending December 31, 2019, 2020, and 2021. <br />4. An annual letter to management addressing any observations concerning the <br />internal control structure, as well as areas of potential economy and efficiency. <br />Consultant shall include any matters from the prior year(s) letter to management <br />that have not been addressed during the subsequent fiscal year to the <br />Consultant's satisfaction. <br />Requirements For All Audits <br />All audits shall be performed in accordance with: <br />1. Auditing standards generally accepted in the United States of America as set <br />promulgated by the American Institute of Certified Public Accountants (AICPA) or any <br />successor body, including standards related to fraud detection. Such standards must <br />include specific requirements found in the AICPA audit guide, Audits of State and Local <br />Governments. <br />2. The standards applicable to financial audits contained in Government Auditing <br />Standards issued by the Comptroller General of the United States; <br />3. The provisions of the Single Audit of 1996, as amended. <br />4. The provisions of the U.S. Office of Management and Budget (OBM) Uniform <br />Guidance. <br />5. Specific auditing standards relating to any grant agreement determined to be material <br />by Consultant for purposes of the examination of the basic financial statements. <br />6. All applicable Governmental Accounting Standards Board Statements. <br />7. Any other applicable standards for conducting examinations of those items outlined in <br />the Scope of Services and /or reports to be issued in conjunction therewith outlined in <br />the section Reports to be issued. <br />Deadlines <br />Interim fieldwork is expected to be completed by June 30th of each fiscal year. Final <br />fieldwork shall begin in late September/early October and be completed by October <br />11 th. <br />Page 17 of 21 <br />REV: 5-23-19 PR <br />ATTY/AGR.2019.141 /Maze — Auditing Services <br />