for the types of compliance requirements that could have a direct and material effect on each of
the City’s major programs. The purpose of those procedures will be to express an opinion on the
City’s compliance with requirements applicable to each of its major programs in our report on
compliance issued pursuant to the Uniform Guidance.
Also, as required by the Uniform Guidance, we will perform tests of controls to evaluate the
effectiveness of the design and operation of controls that we consider relevant to preventing or
detecting material noncompliance with compliance requirements applicable to each of the City’s
major federal award programs. However, our tests will be less in scope than would be necessary
to render an opinion on thease controls and, accordingly, no opinion will be expressed in our
report,
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.
Schedule of Expenditures of Federal Awards
We will subject the schedule of expenditures of federal awards to the auditing procedures applied
in our audit of the basic financial statements and certain additional procedures, 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 conclu+
sions. 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
submission 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.
