HomeMy WebLinkAboutCC RESO 13,892RESOLUTION NO. 13,892
RESOLUTION AUTHORIZING THE CITY TREASURER/
FINANCE DIRECTOR TO EXECUTE AN AGREEMENT
FOR AUDITING SERVICES - GENERAL FOR FY
ENDED JUNE 30, 1982
BE IT RESOLVED by the City Council of the City
of National City that the City Treasurer/Finance Director
is hereby authorized to execute letter agreement dated
July 7, 1982 between the City of National City and Diehl,
Evans and Company, Certified Public Accountants, providing
for auditing services for the fiscal year ended June 30, 1982,
for a fee not -to -exceed $6,500.00.
PASSED AND ADOPTED this 7th day of September, 1982.
ATTEST:
ELLIS C. DIEHL C.PA. (1925.195BI
BRYN B. EVANS, C.PA.
PHILIP H. HOLTKAMP,
WIN G. PETERS,
DONALD H. PETERSON, C.P.A.
DONALD E. CALLAHAN. C.P.A.
L PETER SCHERER.
ROONEY K. MCOANIEL, C.P.A.
RALPH M. WEINTRAUB. C.P.A.
DIEHL, EVANS AND COMPANY
♦ PARTNERSHIP OF ACCOUNTANCY CORPORATIONS
CERTIFIED PUBLIC ACCOUNTANTS
120 WEST WOODWARD AVENUE
ESCONDIDO, CALIFORNIA 92025
17141 741-3141
The Honorable Mayor and City Council
City of National City
1423 National Avenue
National City, California 92050
July 7, 1982
OTHER OFFICES AT:
2945 ROOSEVELT STREET
CARLSBAD, CALIFORNIA
17141 729-2343
1910 NORTH BUSH STREET
SANTA ANA, CALIFORNIA
1>141 542-4493
At your request, we wish to submit the following proposal for auditing
services for the City of National City for the fiscal year ended June 30, 1982.
The engagement will include:
1. Reports on examination of the balance sheet --all funds of the City
of National City as of June 30 and the related statements of revenues,
expenditures and fund balances for the fiscal year then ended.
2. The examination shall be made in accordance with generally accepted
auditing standards including a review of the accounting procedures,
records and other supporting evidences of the City to the extent we
deem necessary for the submission of an audit report. These standards
are based upon normal auditing procedures designed toward expressing
an opinion on the financial statements of the City and are not designed
and cannot necessarily be relied upon to disclose defalcations or other
irregularities, should any exist. It is not contemplated that we shall
make a detailed examination of all transactions of the City; therefore,
reliance for prevention or detection of fraud should be placed primarily
upon an adequate accounting system with appropriate internal controls.
We will be available for consultation on accounting and fiscal problems
on a continuous basis during the year.
3. Upon completion of the examination, a separate letter setting forth
weaknesses observed in your system of internal control as well as our
recommendations for your system's improvements will be submitted.
The professional services described above will be performed for a fee
to exceed $ 6,500.00. Our fee is based on our estimate of time required to
plete our examination. We will observe interim audit procedures during the
and consequently request permission to submit progress billings.
not
com—
year
The fee stipulated above contemplates that conditions satisfactory to the
normal progress and completion of the examination will be encountered and that
City accounting personnel will furnish the usual assistance in connection with
The Honorable Mayor and City Council
City of National City
National City, California 92050
July 7, 1982
Page 2
our examination. However, if unusual circumstances are encountered which make
it necessary for us to do additional work we shall report such conditions im—
mediately to the responsible City officials and, if necessary, both parties
may negotiate such additional compensation as appears justified.
The above fee does not cover any special work which might be requested
by the City. By special work we mean any work which would not form a part of
the normal procedures necessary to enable us to express an opinion on the fi—
nancial statements or which is not set forth in the preceding paragraphs. Be—
fore proceeding on any special work, the specific matter would be discussed
with and approved by City officials.
If this letter correctly expresses your understanding of the services re—
quired and our financial arrangement, please sign in the space provided and
return the enclosed copy to us.
Very truly yours,
DIEHL, EVANS AND COMPANY
APPROVED BY: A/4, l,Yh./
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Date: