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REV: 04-09-25 MI 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. 3. Preparation and filing of Annual Financial Transactions Report to the California State Controller. 4. An annual letter to management addressing any observations concerning the internal control structure, as well as areas of potential economy and efficiency. The auditor shall include any matters from the prior fiscal year(s) letter to management that have not been addressed during the subsequent fiscal year to the auditor’s satisfaction. In addition, this annual letter should include a report to management concerning material weaknesses and/or reportable conditions, if any, as defined by the AICPA. South Bayside Waste Management Authority 1. Auditor’s Opinion report on the fair presentation of the SBWMA’s basic 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. An electronic copy of all reports and fifteen (15) printed copies of the financial statement shall be delivered to SBWMA. 2. Preparation and filing of Annual Financial Transactions Report to the California State Controller. 3. Review letter and report on the financial statements of SBWMA for the calendar year. 4. An annual letter to management addressing any observations concerning the internal control structure, as well as areas of potential economy and efficiency. The auditor shall include any matters from the prior year(s) letter to management that have not been addressed during the subsequent fiscal year to the auditor’s satisfaction. Deadlines Interim fieldwork is expected to be completed by July 31st of each fiscal year. Final fieldwork should begin in late September/early October and be completed by October 31st. Finance staff of each agency will complete their review of the draft reports as expeditiously as possible. During the review period, the auditor should be available for any meetings that may be necessary to discuss the drafts. Once all issues for discussion are resolved, the final signed reports shall be delivered to finance personnel within five ATTY/AGR.2025.070/Pun Group (Audit Services) (Page 19 of 34)