1. The auditor shall perform a financial audit, a State compliance audit, and depending on levels of federal funding, a single audit of The City of El Mirage for each fiscal year of the contract period in accordance with the following: 1. Auditing standards generally accepted in the United States of America, as promulgated by the American Institute of Certified Public Accountants (AICPA); 2. The AICPA Audits of State and Local Governmental Units audit and accounting guide; 3. Government Auditing Standards, most current revision, published by the U.S. Government Accountability Office; 4. For the single audit – the Single Audit Act; OMB Audits of States, Local Governments, and Non-Profit Organizations and related OMB Compliance Supplement (as applicable). 2. In addition the auditor shall perform and/or prepare statements indicating compliance with: 1. State of Arizona Uniform Expenditure Reporting System requirements (UERS) mandated by the A.R.S. §41-1279.07, with guidelines set forth by the Arizona Auditor General. 2. The auditor will provide necessary audit services in order to attest to the Federal Transit Agency Section 9 reporting and the Highway User Revenue funds level of effort. The audit report must also include a determination as to whether Highway User Revenue fund monies and any other dedicated state transportation revenues received by the City are being used solely for authorized transportation purposes. 3. The auditor shall perform a triennial financial audit, of The City of El Mirage Court for FY 2027 as mandated by the Administrative Office of the Court (AOC). 4. The Consultant may be requested to provide additional similar audit services on an as needed basis for any financial related matters in which their understanding of the City’s financial systems and internal controls will provide for efficiencies in having such additional or supplemental work performed. Additional audit services may be necessary for department-specific financial report, including separate opinion letters.
