CCP 11-28-2006 - Laserfiche WebLink

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November 4, 2006 Page 5 of8 . Audit Procedures - Compliance Our audit will be conducted in accordance with the standards referred to in the section titled Audit Objectives. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City's compliance with applicable laws and regulations and the provisions of contracts and agreements, including grant agreements. However, the objective ofthose procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of the applicable procedures described in the OMB Circular A-i33 Compliance Supplement for the types of compliance requirements that could have a direct and material effect of each of the City's major programs. The purpose ofthose procedures will be to express an opinion on the City's compliance with requirements applicable to major programs in our report on compliance issued pursuant to OMB Circular A-133. Audit Administration, Fees and Other . We understand that your employees will prepare all cash, accounts receivable or other confirmations we request and will locate any invoices selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of and sign the Data Collection Form that summarizes our audit findings. We will provide copies of our reports to the City's finance personnel; however, it is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports and a corrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audits. At the conclusion of the engagement, we will provide information to management as to where the reporting packages should be submitted and the number to submit. . The workpapers for this engagement are the property of Kern, DeWenter, Viere, Ltd. and constitute confidential information. However, we may be requested to make certain workpapers available to oversight, regulatory or state agencies pursuant to authority given to it by law or regulation. If requested, access to such workpapers will be provided under the supervision of Kern, DeWenter, Viere, Ltd's personnel. Furthermore, upon request, we may provide photocopies of selected workpapers to oversight, regulatory or state agencies. The oversight, regulatory or state agencies may intend, or decide, to distribute the photocopies or information contained therein to others, including other governmental agencies. This engagement letter includes your authorization for us to supply you with electronically formatted financial statements or drafts of financial statements, financially sensitive information, spreadsheets, trial balances or other financial data from our files, upon your request.