Laserfiche WebLink
<br />based on an audit of financial statements performed in accordance with <br />Government Auditing Standards. <br /> <br />c. A report on compliance with requirements applicable to each major <br />program and on internal control over compliance in accordance with <br />Circular A-l33. <br /> <br />d. A schedule of findings and questioned costs. <br /> <br />e. Nonreportable conditions discovered by the auditors shall be reported in <br />the management letter required by Florida Statutes 11.45(3)( a)( 4), which <br />shall be referred to the report on internal control structure and <br />compliance. <br /> <br />f. A report on compliance with requirements applicable to State Financial <br />Assistance. <br /> <br />g. Irregularities and Illegal Acts. Auditors shall be required to make an <br />immediate written report of all irregularities and illegal acts of which they <br />become aware of to the Assistant City Manager-Finance, City Manager, <br />and City Commission as appropriate. <br /> <br />7. Report preparation, editing and printing shall be the responsibility of the auditor. <br />The auditor shall submit a signed audit report on the fair presentation of the <br />financial statements in conformity with generally accepted accounting principles <br />no later than January 31, for the previous fiscal year ending September 30, along <br />with the required reports on internal control structure and compliance with laws <br />and regulations. However, the auditor has until February 28,2011 for the fiscal <br />year ending 2010. <br /> <br />F. Special Considerations and Services <br /> <br />1. The City of Sunny Isles Beach will send the comprehensive annual financial <br />report to the Government Finance Officers Association of the United States and <br />Canada for review in the Certificate of Achievement for Excellence in Financial <br />Reporting Program. The auditor will be required to provide special assistance to the <br />City of Sunny Isles Beach to meet the requirements of that program by providing <br />technical advice to ensure awarding of certification. <br /> <br />2. The schedules of federal and state financial assistance and related auditor's <br />report, as well as the reports on the internal control structure and compliance, are <br />to be issued in conjunction with the comprehensive annual financial report. <br /> <br />3. The City of Sunny Isles Beach may, during the period of this contract, prepare on <br />