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<br />City of Sunny Isles Beach |Request for Proposal No. 15-12-01 14 <br /> <br /> <br />vii Irregularities and Illegal Acts. Auditors shall be required to make an immediate <br />written report of all irregularities and illegal acts of which they become aware of to <br />the Director of Finance, City Manager, and City Commission as appropriate. <br /> <br /> <br />3.6 SPECIAL CONSIDERATIONS AND SERVICES <br /> <br />3.6.1) The City of Sunny Isles Beach will send the comprehensive annual financial report to the <br />Government Finance Officers Association of the United States and Canada for review in <br />the Certificate of Achievement for Excellence in Financial Reporting Program. The auditor <br />will be required to provide special assistance to the City of Sunny Isles Beach to meet the <br />requirements of that program by providing technical advice to ensure awarding of <br />certification. <br /> <br />3.6.2) The City of Sunny Isles Beach may, during the period of this contract, prepare on or more <br />official statements in connection with the sale of debt securities, which will contain the basic <br />financial statements and the Auditor's report thereon. The Auditor shall be required, if <br />requested by the fiscal advisor and/or the underwriter, to issue a "consent and citation of <br />expertise" as the Auditor. <br /> <br />3.6.3) The City may periodically require an EDP audit of Information Systems. <br /> <br />3.6.4) Review of the annual financial report of the City filed with the State of Florida, pursuant to <br />Section 218.32, Florida Statutes, to verify that it is in agreement with the respective <br />financial statements. <br /> <br />3.6.5) With the change in the Auditor General requirement, the Auditor will also assist in the <br />Financial Condition Assessment. <br /> <br /> <br />3.7 Working Paper Retention and Access to Working Papers <br /> <br />All working papers and reports must be retained, at the Auditor's expense, in accordance with <br />requirements and procedures set forth by the General Records Schedule for Local Government <br />Agencies as promulgated by the Division of Archives and Records Management (a division of the <br />Florida Department of State). The auditor will be required to make working papers available, upon <br />request, to the following parties or their designees: <br /> <br /> City of Sunny Isles Beach <br /> U.S. General Accounting Office (GAO) <br /> Cognizant Agency <br /> Parties designated by the federal or state governments or by the City of Sunny Isles Beach <br />as part of an audit quality review process <br /> Auditors of entities of which the City of Sunny Isles Beach is a sub recipient of grant funds <br /> <br />In addition, the firm shall respond to the reasonable inquiries of successor auditors and all ow <br />successor auditors to review working papers relating to matters of continuing accounting