). MELANSON
For maintaining adequate records, selecting and applying accounting principles, and safe-
guarding assets;
For informing us of any known or suspected fraud affecting the entity involving management,
employees with significant role in internal control and others where fraud could have a
material effect on the financials;
For the accuracy and completeness of all information provided; and
For confirming your understanding of your responsibilities as defined in this letter to us in
your management representation letter.
Single audit —
For identifying, in its accounts, all federal awards received and expended during the
period and the federal programs under which they were received;
For maintaining records that adequately identify the source and application of funds
for federally funded activities;
For preparing the Schedule of Expenditures of Federal Awards (including notes and
noncash assistance received) in accordance with the Uniform Guidance;
For designing, implementing, and maintaining effective internal control over federal
awards that provides reasonable assurance that the entity is managing federal awards
in compliance with federal statutes, regulations, and the terms and conditions of the
federal awards;
For identifying and ensuring that the City complies with federal laws, statutes,
regulations, rules, provisions of contracts or grant agreements, and the terms and
conditions of federal award programs, and implementing systems designed to achieve
compliance with applicable federal statutes, regulations, and the terms and conditions
of federal award programs;
For disclosing accurately, currently, and completely the financial results of each federal
award in accordance with the requirements of the award;
For identifying and providing report copies of previous audits, attestation
engagements, or other studies that directly relate to the objectives of the audit,
including whether related recommendations have been implemented;
For taking prompt action when instances of noncompliance are identified;
For addressing the findings and recommendations of auditors, for establishing and
maintaining a process to track the status of such findings and recommendations and
taking corrective action on reported audit findings from prior periods and preparing a
summary schedule of prior audit findings;
800.282.2440 melansoncpas.com
