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Commitment to Quality Service Audit Approach Detail Audit Plan - (Continued) • Analyze payroll and related expenses and liabilities to determine if they are properly authorized, recorded, and allocated . • Review the estimated liability for insurance claims at year-end and the related cost allocations . • Review changes to regulatory account balances based on FAS 71 criteria. • Determine that all reservations and designations of fund equity are authorized, recorded, and appropriately disclosed . • Complete additional audit procedures as required by the Single Audit Act, if applicable . • Compare financial statements and related notes to audited amounts . Year-end review procedures will consist of the following : • Perform a detailed review of the work papers, by the engagement partner. • Perform a detailed review of the financial statements utilizing official GFOA Certificate of Achievement for Excellence in Financial Reporting financial disclosure checklists . • Prepare required reports related to federal and state financial assistance, including the Data Collection Form. • Perform attestation procedures required and prepare additional reports required by Florida statutes and the Auditor General . • Perform a final review of the State of Florida Annual Local Government Audit Report Submittal Checklist required under F . S . 218 .32 for submission to the Department of Financial Services . • Work with appropriate County personnel to ensure that all final changes and revisions are made and the CAFR issued . • Meet with appropriate County officials to discuss the final audited financial statements and management letters . Quality Assurance Professionalism in the accounting industry involves independence, integrity, objectivity, and adherence to professional standards and applicable laws and regulations . This includes a demonstrated will to maintain and improve the quality of professional services and to withstand all pressures, competitive and other, to compromise on core values, principles, standards, and quality. Harris, Cotherman, Jones, Price & Associates, Certified Public Accountants - Chartered strives to provide the highest possible quality of service to our clients, to meet our obligations to the public, and to conform to the standards of our profession . In order to meet these goals, we adhere to policies and procedures that provide reasonable assurance that every audit, tax, accounting, and management advisory services engagement will be completed in accordance with the high standards of the public, our firm, and most importantly, our clients . It is the policy of our firm that all compilation, review, and audit attestation, including forecast and projection) engagements be properly planned, performed, supervised, reviewed, documented, and reported upon in accordance with the requirements of professional standards , regulatory authorities, and the firm . 33