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REV: 10-03-23 EI <br />Fire Net 6 Joint Powers Authority (FN6): <br /> <br />1.Financial Audit – The Consultant shall review all financial records and fund of <br />FN6 and prepare a separate financial statement, in accordance with auditing <br />standards generally accepted in the United States of America, the standards <br />set forth for financial audits contained in Government Auditing Standards issued <br />by the Comptroller General of the United States, as well as other applicable <br />laws, regulations and rules. Consultant shall use the general ledger information <br />provided to prepare the necessary financial statement and footnotes for the <br />separate statement. <br /> <br />2.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 /> <br />3.Management Report – An annual letter to management addressing any <br />observations concerning the internal control structure, as well as areas of <br />potential economy and efficiency. Consultant shall include any matters from <br />the prior fiscal year(s) letter to management that have not been addressed <br />during the subsequent fiscal year to the Consultant’s satisfaction. In addition, <br />this annual letter shall include a report to management concerning material <br />weaknesses and/or reportable conditions, if any, as defined by the AICPA. <br /> <br />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 /> <br />1.Auditor’s Opinion report on the fair presentation of FN6’s basic financial <br />statements in conformity with accounting principles generally accepted in the <br />United States of America, and the standards applicable to financial audits <br />contained in Government Auditing Standards, issued by the Comptroller <br />General of the United States. An electronic copy of all reports and fifteen (15) <br />printed copies of the financial statement shall be delivered to SBWMA. <br /> <br />2. Preparation and filing of Annual Financial Transactions Report to the <br />California State Controller. <br /> <br />3. 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 /> <br /> <br />ATTY/AGR.2023/Amend. No. 2/Maze & Associates Accounting Corporation (Maze 2023 Audit Services) (Page 5 of 8)