We will issue a report on compliance that will include an opinion or disclaimer of opinion
regarding the City’s major federal award programs, and a report on internal controls over
compliance that will report any significant deficiencies and material weaknesses identified;
however, such report will not express an opinion on internal control.
Management Responsibilities
Our audit will be conducted on the basis that management acknowledges and under-
stands that they have responsibility:
a.
For the preparation and fair presentation of the financial statements in accordance
with accounting principles generally accepted in the United States of America.
For the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material
misstatement, whether due to error, fraudulent financial reporting, misappropria-
tion of assets, or violations of laws, governmental regulations, grant agreements,
or contractual agreements.
For identifying all federal awards expended during the period including federal
awards and funding increments received prior to December 26, 2014, and those
received in accordance with the Uniform Guidance generally received after
December 26, 2014.
For preparing the schedule of expenses of federal awards (including notes and non-
cash assistance received) in accordance with the Uniform Guidance requirements.
For the design, implementation, and maintenance of internal control over compliance.
For identifying and providing report copies of previous audits, attestation engage-
ments, or other studies that directly relate to the objectives of the audit, including
whether related recommendations have been implemented.
For addressing the findings and recommendations of auditors, for establishing and
maintaining a process to track the status of such findings and recommendations
and taking corrective action on reported audit findings from prior periods and
preparing a Summary schedule of prior audit findings.
For following up and taking corrective action on current year audit findings and
preparing a corrective action plan for such findings.
For submitting the reporting package and data collection form to the appropriate
parties.
For making the auditor aware of any significant vendor/contractor relationships where
the vendor/contractor is responsible for program compliance.
To provide us with:
i. Access to all information of which management is aware that is relevant to the
preparation and fair presentation of the financial statements such as records,
documentation, and other matters.
