2.1. SCOPE OF SERVICES The selected Public Accounting firm will perform financial statement audits of the City of Vista and Buena Sanitation District’s Annual Comprehensive Financial Reports (ACFR) in accordance with Generally Accepted Auditing Standards (GAAS) and Government Auditing Standards (Yellow Book). Additionally, the Public Accounting firm will prepare the Schedule of Expenditures of Federal Awards (SEFA), conduct a Single Audit, and perform agreed-upon procedures as outlined in the “Scope of Work” section. The selected Public Accounting firm will conduct financial statement audits for the City’s and Buena Sanitation District’s ACFRs in accordance with: • Generally Accepted Auditing Standards (GAAS). • Government Auditing Standards (Yellow Book) for entities receiving federal funds. • Applicable federal, state, and local laws and regulations. 2. Single Audit and SEFA • Prepare the SEFA and conduct a Single Audit (if federal expenditures exceed the threshold under Uniform Guidance). 3. Agreed-Upon Procedures (AUP) the following: • Vista Joint Powers Financing Authority: Validate revenues, expenditures, and other financial details as specified by management. • Measure L: Confirm that Measure L revenues and expenditures align with voter-approved uses. • Housing Successor Compliance: Verify compliance with California Housing Successor laws and reporting requirements. 4. Optional Services: • The City may request additional services, such as auditing of newly implemented standards, operational reviews, or grant-specific audits. The Public Accounting firm has total responsibility for the accuracy and completeness of the project deliverables and shall check all such materials accordingly. The deliverables will be reviewed by the City for conformity with the requirements of the Agreement. Reviews by the City do NOT include detailed review or checking of deliverables. The responsibility for accuracy and completeness of such items remains solely that of the Public Accounting firm. The project deliverables furnished under the Agreement shall be of a quality acceptable to the City. The criteria for acceptance shall be a product of professional appearance, well organized, clear illustrations/photos (as applicable), technically and grammatically correct, checked, and dated. The Public Accounting firm shall modify its work as necessary to meet the level of acceptability defined by the criteria above. The Public Accounting firm shall have a quality control plan in effect during the entire time work is being performed under the Agreement. The quality control plan shall establish a process whereby plans are independently checked, corrected and back-checked, and all job-related correspondence and memoranda dated and received by affected persons and then bound in appropriate job files.
