The selected firm shall conduct independent audits of Financial Statements and Schedule of Expenditures of Federal Awards both prepared by management. As appropriate, the selected firm shall assist the City to meet all the eligibility requirements of the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. During audits, the selected firm shall promptly report to the Director of Finance and City Manager regarding any conditions, transactions, situations, or circumstances encountered which would impede or impair the proper conduct of the audit, or which would seem to warrant a special investigation or report in more detail than that which is necessary to perform the standard audit. The selected firm shall take all steps necessary to safeguard any data, files, reports or information from loss, destruction, or erasure...
