909.980.2300
oscar@oscargamezcpa.com

Audit Services

The Firm provides audit services in conformance with the requirements of :
  • Auditing Standards Generally Accepted in the United States of America. (GAAS).
  • Generally Accepted Government Auditing Standards issued by the Comptroller General of the United States. (Yellow Book-GAGAS).
  • Uniform Grant Guidance contained in 2 CFR Part 200 et al. (For fiscal years commencing on or after December 26, 2014-Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule).
  • OMB Circular A-133 Audits of States, Local Governments and Non-Profit Organizations.
At the conclusion of each engagement it is our policy to provide the entity’s governing body with pertinent management letter recommendations designed to help strengthen internal controls and promote operational efficiency. Our clients look forward to these recommendations to help them comply with the terms and conditions of their grants and agreements and to also help them manage the financial operations of their agencies. The types of recommendations provided include financial operations; accounting practices and controls; budgeting; cost allocations; programmatic results; personnel; etc. The Firm also performs reviews of financial statements in conformance with the provisions of Statements on Standards for Accounting and Review Services (SSARS) issued by the American Institute of Certified Public Accountants (AICPA) mostly for Construction Contractors and also Non-Profit Organizations.
In addition, the Firm also provides other forensic and attestation services under the provisions of the AICPA’S Statements on Standards for Attestation Engagements (SSAE’s) which include examination, review or agreed-upon procedures engagements on subject matter (or an assertion about the subject matter) that is the responsibility of another party. This would include:
  • Audits of incomplete presentations prepared in conformity with the provisions of contractual agreements.
  • Forensic audits of specific financial statement elements, financial transactions or results of contractual agreements pertinent to the entity.
  • Litigation support services.
  • Section 8 housing audits.
  • Agreed-upon procedures applied to subject matter and report on results obtained.