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<br />VI. <br />If any circumstances disclosed by the audit and examination call for' a more detailed <br />investigation than would be necessary under ordinary circumstances, such circumstances will be <br />called to the attention of the City authorities before proceeding further with such investigation. If <br />authorized to proceed further with an investigation in this area, compensation for these additional <br />services shall be at the regular rates designated in this agreement. <br /> <br />VII. <br /> <br />The Auditors will expand the scope of the examination to comply with audit regulations as <br />promulgated by the Single Audit Act of 1984 (P.L. 98-502) if the City receives $100,000 or <br />greater of federal aid during the year of audit. The audit scope will be expanded for compliance <br />with saidJegislation unless the Auditors receive a written request to not expand the scope of the <br />examination. Non~compliance with the Single Audit Act of 1984 will require disclosure in the <br />Auditor's report and we will notify the City of potential sanctions for such non-compliance. At the <br />request of the City, the audit scope may be expanded to include the Federal Single Audit Act <br />provisions. This may be requested if the City receives greater than $25,000, but less than <br />. $100,000 of federal aid during the year of audit. <br /> <br />Subject to the above conditions, we will expand audit reports issued to the City to meet federal <br />reporting standards in the areas of: 1) our study and evaluation of internal accounting controls; 2) <br />federal program identification; and, 3) our findings (if any) regarding non-compliance with federal <br />regulations. <br /> <br />Additional audit fees related to the expanded scope shall be billed on the basis of the hourly <br />fates contained herein and shall be billed separate from other claims for payment. <br /> <br />Auditor certifies that its officers are Certified Public Accountants, licensed by a regulatory <br />authocttyof the State of Minnesota. <br /> <br />Robert J. V oto <br />Robert G. Tautges <br />James S. Redpath <br /> <br />Certificate No. <br />2192 <br />4350 <br />5846 <br /> <br />\ ' <br /> <br />;..,,~ "'" . ',-,' ~_.,' ',; I.., -.. ;. ~ I , . <br /> <br />t' '.". ~ . .~' :.'. ',." ~ _r ~:',""", , <br />