HomeMy WebLinkAboutContracts & Agreements_17-1994_CCv0001.pdf MEMBERS Saul
THOMAS E.AHERN,C.P.ABRUCE).BARTELLS.C.P.A_
ASSOCIATED REGIONAL GARY L.CHRISTENSON,C_P.A.
ACCOUNTING FIRMS(ARAF; CHARLES P_COPELAND,CPA.
RHEE ELIKER,C.P.A_
DOUGLAS R.MCADAM,C_P.A_
AMERICAN INSTITUTE OF ^�^� J£SSIE C.POWELL,CP.A.
CERTIFIED PUBLIC ACCOUNTANTS SOREN • WADAM • BARTELLS ELLS JAMES L.SOREN,C_P.A.
KIRK PRIVATE COMPANIES PRACTICE SECTION CERTIFIED PUBLIC ACCOUNTANTS, INC. DAVID P.TUTTLE,C.P.A.
April 27, 1994
Gary Luebbers
City Manager
City of Redlands
P.O. Box 2090
Redlands, CA 92373
This letter is to confirm our understanding of the arrangements for our examination of the
financial statements of the City of Redlands for the year ended June 30, 1994.
The scope of the audit will include all funds and account groups of the City of Redlands and the
Redevelopment Agency. The audit will be conducted in accordance with generally accepted
auditing standards and generally accepted government auditing standards. The audit report will
include an opinion on the combined financial statements including the account groups and will
cover the supplementary information, including combining financial statements, on an "in-
relation-to" basis. Supplemental reports under the Single Audit Act will include a statement that
the audit was made in accordance with the provisions of OMB Circular A-128. Supplemental
reports will include a "management letter" discussing any reportable conditions in the internal
control structure. For the year ended June 30, 1994, the audit scope will include a compliance
examination on the Redevelopment Agency in accordance with the Guidelines for Compliance
Audits of California Redevelopment Agencies published by the State Controller, and we will
issue a report on compliance.
Our procedures will include, but will not be limited to, tests of documentary evidence supporting
the transactions recorded in the accounts, direct confirmation of receivables and certain other
assets and liabilities by correspondence with selected customers, creditors, legal counsel and
banks.
Although defalcations and similar irregularities may occasionally be disclosed by this type of
audit, it is not designed for this purpose and should not be relied upon to disclose fraud, should
any exist. We will, of course, report to you anything that appears to us during our audit to be
unusual or abnormal.
Our fee for this audit will be at our regular per diem rates, and our invoices are due and payable
upon presentation. We anticipate that the fee for the audit for the year ended June 30, 1994 will
not exceed $32,395.
2068 Oranee Tree Lane.Suite 100 ♦ P—r Off—11—RAI A ♦ Q-A1 A, r A nwvc 1 1,A ...,....--- ,.--- - --.- -
Gary Luebbers
City Manager
Page Two
April 27, 1994
if we encounter problems in performing our audit, we will consult with you before proceeding.
Should additional bookkeeping services or schedule preparation be required, our fees will be
based on our standard per them rates. A late charge of 1.0 percent per month will be added to
account balances unpaid thirty (30) days after presentation of our invoice.
We look forward to continuing to provide you with the highest quality of professional service.
If this letter correctly expresses your understanding of the terms of our engagement as described
herewith, please sign the enclosed copy and return it to us in the envelope provided.
If you have any questions concerning the audit, or any matter, please contact us.
SORELY ♦ McADAM + BARTELLS
Certified Public Accountants, Inc.
By: David P. Tuttle, CPA
aa
Enclosure
APPROVED:
Swen Larson, mayor
Date: May 3, 1994
ATTEST:
Fi TI _P9 Vz-—e r ler
City OfIftedland-I