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REV: 04-09-25 MI the United States of America, together with an “in relation- to” opinion on the general fund comparative statements, combining and individual non- major fund financial statements, and budgetary comparison information for non-major funds. An electronic copy of all reports and five (5) printed copies of the ACFR shall be delivered to the City. 2. Auditor’s Opinion report on the schedule of receipts and disbursements of the Measure A Transportation Fund financial statements in conformity with accounting principles generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The auditor should also test compliance with the San Mateo County Transportation Authority Measure A grant requirements. An electronic copy of all reports and (5) printed copies of the report shall be delivered to the City. 3. Single Audit report on the City’s federal award programs. Such reports shall include reports and opinions required by the Single Audit Act, OMB Uniform Grant Guidance/Super Circular, Government Auditing Standards and any other applicable standards or requirements. At a minimum, such reports shall include: i. An “in-relation-to” report on the City’s Schedule of Expenditures of Federal Awards. ii. Report on compliance and on internal control over financial reporting based on an audit of the basic financial statements performed in accordance with Government Auditing Standards. iii. Report on compliance with requirements applicable to each major program and on internal control over compliance required by the Uniform Guidance. iv. Schedule of Expenditures of Federal Awards together with applicable notes to this schedule (note that the City will prepare the schedule, but the auditor will include the schedule in its Single Audit Reports). v. Schedule of Findings and Questioned Costs. vi. Status of Prior Year Findings (if applicable). vii. Form SF-SAC, Data Collections Form for Reporting of Audits of States, Local Governments and Non-Profit Organizations. viii. Any other report or opinion required to be in conformance with the Single Audit Act and the Uniform Guidance ix. An electronic copy of all reports and (5) printed copies of the Single Audit shall be delivered to the City. 4. A report on agreed-upon procedures related to the City’s GANN Appropriations Limit Calculation, as specified by State Law. 5. Auditor’s Opinion report on the fair presentation of the Utility Users Tax Fund financial statements in conformity with accounting principles generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the ATTY/AGR.2025.070/Pun Group (Audit Services) (Page 16 of 34)