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EXHIBIT A Drescher & Malecki LLP is available to provide the following accounting services upon request: 1. Provide the Supervisor with anticipated on-site times 2. Communicate to the Town Board significant issues or concerns as necessary 3. Attend Town Board work sessions and board meetings as requested 4. Be available for technical questions and issues that arise throughout the course of business 5. Provide emergency support staff upon short notice, generally within 24-48 hours 6. Assist with drafting finance-related resolutions 7. Provide the Town with monthly detailed invoices to outline the specific duties performed 8. Advise the Supervisor and Town Board in fiscal matters 9. Assist with responses to any questions or requests initiated by the New York State Office of the State Comptroller and other regulatory agencies 10. Provide guidance pertaining to maintenance of the Town's general ledger 11. Meet with department managers 12. Coordinate the external audit (as necessary) 13. Policies and procedures: a) Read the current Town processes and prepare narratives/flowcharts of the key accounting processes including accounts payable, payroll, cash receipts, journal entry processing, bank reconciliation performance, budgetary transfers and amendments, issuance and payment of debt, etc. and provide recommendations. b) Meet with management to identify areas of improvement and opportunity c) Work with the Town to initiate a finance department policies and procedures manual d) Provide the Town with recommended accounting practices alternatives 14. Assist in the preparation of bank account reconciliations a) Monitor cash balances b) Investment, as appropriate 15. General ledger functions: a) Propose manual journal entries when identified, including cash receipts b) Propose and assist in the preparation of budget amendments/transfers c) Compare the Town's purchasing function and bid processing for compliance to the New York State Office of State Comptroller rules and regulations d) Compare and reconcile interfund loans and transfers e) Ascertain that the trial balance reflects appropriate month-end balances f) Propose non-routine/complex entries when identified g) Propose year-end closing procedures h) Assist in processing payroll and related functions i) Review vouchers and enter abstracted vouchers into the general ledger j) Prepare monthly financial reports for Town Board approval 16. Capital projects: a) Assist in the accounting of capital projects, including maintenance of encumbrances, retainage amounts and construction-in-progress 17. Capital assets: a) Ascertain Town staff developed and maintained a complete inventory of capital assets including the maintenance of the additions, deletions and reclassification of capital assets, and the related depreciation expense b) Provide sample policies for capital asset maintenance/replacement of capital assets c) Identify amounts of funding needed in the multi-year capital plan as well as annual budget needs routine maintenance repair and replacement of capital assets 75