Supplementary information other than RSI will accompany the City’s basic financial
statements. We will subject the supplementary information to the auditing procedures
applied in our audit of the basic financial statements and certain additional procedures,
including comparing and reconciling the supplementary information to the underlying
accounting and other records used to prepare the financial statements or to the financial
statements themselves, and additional procedures in accordance with auditing standards
generally accepted in the United States of America. We intend to provide an opinion on
the supplementary information in relation to the financial statements as a whole.
Also, the document we submit to you will include the introductory and statistical sections
that will not be subjected to the auditing procedures applied in our audit of the financial
statements. As part of our engagement, we will apply certain limited procedures to the
introductory and statistical sections. These limited procedures will consist primarily of
inquiries of management regarding their methods of measurement and presentation,
and comparing the information for consistency with management’s responses to our
inquiries. We will not express an opinion or provide any form of assurance on the
introductory and statistical sections.
Schedule of Expenditures of Federal Awards
We will subject the schedule of expenditures of federal awards to the auditing proce-
dures applied in our audit of the basic financial statements and certain additional proce-
dures, including comparing and reconciling the schedule to the underlying accounting
and other records used to prepare the financial statements or to the financial statements
themselves, and additional procedures in accordance with auditing standards generally
accepted in the United States of America. We intend to provide an opinion on whether
the schedule of expenditures of federal awards is presented fairly in all material respects
in relation to the financial statements as a whole.
Data Collection Form
Prior to the completion of our engagement, we will complete the sections of the Data
Collection Form that are our responsibility. The form will summarize our audit findings,
amounts and conclusions. It is management's responsibility to submit a reporting package
including financial statements, schedule of expenditure of federal awards, summary
schedule of prior audit findings and corrective action plan along with the Data Collection
Form to the federal audit clearinghouse. The financial reporting package must be text
searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be
accepted by the federal audit clearinghouse. We will assist you in the electronic submis-
sion and certification. You may request from us copies of our report for you to include with
the reporting package submitted to pass-through entities.
The Data Collection Form is required to be submitted within the earlier of 30 days after
receipt of our auditors’ reports or nine months after the end of the audit period, unless
specifically waived by a federal cognizant or oversight agency for audits. Data Collection
Forms submitted untimely are one of the factors in assessing programs at a higher risk.
