Description
The City of Atlanta, Department of Aviation (DOA) is seeking a qualified Certified Public Accountant (CPA) firm to perform Agreed-Upon Procedures (AUP) engagements to assess the accuracy, completeness, and reliability of gross receipts reported by Airport concessionaires. The selected firm will be responsible for randomly selecting a minimum of 60 concession locations per fiscal year and performing specifically defined procedures to test six consecutive months of reported gross receipts for each location. The firm will also be required to prepare written reports for each assessment, summarizing procedures performed, factual findings, and identified discrepancies.
• The selected firm will be expected to execute specifically defined procedures and report factual findings without expressing an audit opinion or assurance conclusion.
• The firm will be required to develop and document a standardized audit program that identifies the testing methodology, sampling approach, review procedures, documentation standards, and report protocols for each assessment.
• The firm will be expected to maintain a standardized data request package and recognize that the data provided by concessionaires may vary in format and presentation.
• The firm will be required to prepare written reports for each assessment, summarizing procedures performed, factual findings, identified discrepancies, exceptions, variances, recommendations for corrective action, and management responses from concessions location and DOA.