RES 89310 - Laserfiche WebLink

June 6, 1989 Mr. James Walker, City Manager City of Pleasanton 123 Main Street Pleasanton, CA 94566 Dear Mr. Walker: We are pleased to confirm our understanding of the services we are to provide for the City of Pleasanton, California for the year ended June 30, 1989. We will audit the general purpose financial statements of the City of Pleasanton, California as of and for the year ended June 30, 1989. Our audit will be a Single Audit made in accordance with generally accepted auditing standards, the standards for financial and compliance audits contained in Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, issued by the U.S. General Accounting Office, the Single Audit Act of 1984, and the provisions of OMB Circular A-128, Audits of State and Local Governments, and will include tests of the accounting records of the City of Pleasanton, California and other procedures we consider necessary to enable us to express an unqualified opinion that the financial statements are fairly presented in conformity with generally accepted accounting principles consistently applied and to report on the City of Pleasanton, California compliance with laws and regulations and its internal accounting controls as required for a Single Audit. If our opinion is other than unqualified, we will fully discuss the reasons with you in advance. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, creditors, and banks. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our examination, we will also request certain written representations from you about the financial statements and related matters. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. 5690 Sonoma Drive, P.O. Box 337 · Pleasanton, California 94566 · 1415) 4.62-1744.