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0 <br /> ® <br /> Keefe <br /> ® CPA's + Trusted Advisors MCCuLLough <br /> 0 <br /> ® Perform preliminary analytical review procedures. <br /> Review council and other pertinent minutes. <br /> ® Segment 1 <br /> Perform compliance audit procedures where necessary. <br /> ® Preliminary Work& Coordinate preparation of confirmation requests. <br /> ® Risk Assessment <br /> Working paper review. <br /> Plan the additional segments of the financial audit procedures with the City's <br /> ® finance personnel including a list of schedules and working papers to be <br /> ® prepared by client personnel. <br /> O <br /> ® 0 <br /> ® The second segment will be performed by two professional staff members <br /> and will encompass approximately 190 hours. <br /> ® Perform various tests and validation procedures on selected asset, liability <br /> and equity accounts in all funds and for capital assets and long-term debt. <br /> ® Examine certain revenue and expenditure accounts in all funds. <br /> ® Send confirmations where applicable. <br /> • <br /> ® Segment 2 Send correspondence to attorneys as necessary. <br /> ® Final Work Perform final compliance testing as necessary. <br /> ® Perform final analytical procedures. <br /> ® Obtain a management representation letter. <br /> ® Working paper review and proposed journal entry approval. <br /> ® Exit conference with City Manager. <br /> ® Sample sizes in the various phases of the engagement would be determined <br /> 9 based on population sizes, audit objectives and nature of transaction and/or <br /> ® account. We have standardized checklists and audit software that assists in <br /> the selection of these samples. Additionally, we would utilize both <br /> ® "statistical" and "non-statistical" methods to select certain test transactions. <br /> • <br /> r <br /> ® caiDss,utsay <br /> ®�-- QflGtLv support%aiKN1(icpacom 0 www.l8h-l€cpa.com ji Q771-0896 <br /> RIM Lauderdale,M <br />