Text · page 43 of 90
Read the whole document on one page (all 90 pages, each with its own heading)
This document was a scan. Its text was produced by character recognition and may contain errors; check the original for exact wording.
Village of Gowanda Audit Proposal For the Year Ended May 31, 2026 Presented by: R.A. Mercer & Co., P.C. (2) Description of the Proposed Audit Team Including Experience and Qualifications for Municipal Audits The principal supervisory and management staff who will be assigned to this engagement are expected to be as follow: Partner: Christopher M. Zera, CPA New York certificate number: 094615 Over twenty years of public accounting experience Joseph Strzalka wn fst} h — Approximately six years of public accounting experience All supervisory and management personnel at R.A. Mercer & Co., P.-C. are properly registered and licensed to practice in New York State. All such personnel must meet the minimum standards established for auditors who audit governmental entities. RA. Mercer & Co., PC. performs numerous audits of municipalities and, therefore, all professional staff receive extensive training in governmental auditing, including Single Audits subject to the Uniform Guidance, each year.