Laserfiche WebLink
elee, & <br /> An Accountancy Corporation DG m <br /> <br /> June 19, 1987 <br /> <br /> Mr. James R. Walker, City Manager <br /> City of Pleasanton <br /> 200 Bernal Avenue <br /> Pleasanton, CA 94566 <br /> <br />Dear Mr. Walker: <br /> <br />We are pleased to confirm our understanding of the services we are to <br />provide for the City of Pleasanton, California for the year ended June <br />30, 1987. We will audit the general purpose financial statements of <br />the City of Pleasanton, California as of and for the year ended June <br />30, 1987. <br /> <br />Our audit will be a Single Audit made in accordance with generally <br />accepted auditing standards, the standards for financial and compliance <br />audits contained in "Standards for Audit of Governmental Organizations, <br />Programs, Activities, and Functions", issued by the U.S. General <br />Accounting Office, the Single Audit Act of 1984; and the provisions of <br />OMB Circular A-128, "Audits of State and Local Governments", and will <br />include tests of the accounting records of the City of Pleasanton, <br />California and other procedures we consider necessary to enable us to <br />express an unqualified opinion that the financial statements are fairly <br />presented in conformity with generally accepted accounting principles <br />consistently applied and to report on the City of Pleasanton, <br />California compliance with laws and regulations and its internal <br />accounting controls as required for a Single Audit. If our opinion is <br />other than unqualified, we will fully discuss the reasons with you in <br />advance. <br /> <br />Our procedures will include tests of documentary evidence supporting <br />the transactions recorded in the accounts, and may include tests of the <br />physical existence of inventories, and direct confirmation of <br />receivables and certain other assets and liabilities by correspondence <br />with selected individuals, creditors, and banks. We will request <br />written representations from your attorneys as part of the engagement, <br />and they may bill you for responding to this inquiry. At the <br />conclusion of our examination, we will also request certain written <br />representations from you about the financial statements and related <br />matters. <br /> <br /> 5690 Sonoma Drive, P.O. Box 337 · Pleasanton, California 94566 · (415) 462-1744 <br /> <br /> <br />