22K P SED WORK PLAN (CONTINUED)
TASK 3 Develop a Self -Audit Program
This task will be performed under the provisions of Statement on Standards for Consulting
Services No. I (SSCS No. 1).
We will develop a self -audit program to familiarize businesses with the City's municipal
code pertaining to business license fees. The self -audit program will include general
information about the City's code enforcement policies and procedures, general
descriptions of the categories of business license fees; step -by -step instructions for the
calculation of business license fees and applicable credits; and recommended sources of
information to use in the calculation of business license fees.
TASK 4 Performance of Agreed -Upon Limited Procedures Reviews
We will perform agreed -upon limited procedures reviews on the top twelve business
license payees (businesses with business license fees in excess of $100,000).
We will perform agreed -upon limited procedures reviews on selected licensed and
unlicensed businesses with business license fees in the range of $5,000 to $100,000.
The selection of businesses will be determined through a process that we both agree
upon. The number of businesses selected will be determined based on cost.
The agreed -upon limited procedures reviews will cover a one year period and will be
performed under the provisions of AICPA Statement on Auditing Standards No. 75. We
will deliver a separate report for each business reviewed that will detail any findings and
recommendations noted. Our report is expected to read substantially as outlined at
Attachment 1.
A representative of the City will act as a liaison between the business and our firm during
every agreed -upon procedures review.
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