© MELANSON
any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or
anticipated profits, or disclosure or communication of confidential or proprietary information.
Publishing of the Financial Statements
You are responsible to notify us in advance of your intent to reproduce our report for any reason,
in whole or in part, and to give us the opportunity to review any printed material containing our
report before its issuance. Such notification does not constitute an acknowledgement on our part
of any third party's intent to rely on the financial statements. With regard to financial statements
published electronically on your internet website, you understand that electronic sites are a
means to reproduce and distribute information. We are not required to read the information
contained in your sites, or to consider the consistency of other information in the electronic site
with the original document.
Subsequent Events
You agree to inform us of facts that may affect the basic financial statements of which you may
become aware during the period from the date of the auditor's report to the date the financial
statements are issued.
Recommendations
During the course of the audit, we may observe opportunities for economy in, or improved controls
over, your operations. We will bring such matters to the attention of the appropriate level of man-
agement, either orally or in writing.
Peer Review Report
In accordance with the requirements of Government Auditing Standards, a copy of our latest external
peer review report of our firm is available upon request for your consideration and files.
Communication with Those Charged with Governance
At the conclusion of our audit engagement, we will communicate to those charged with governance
the following significant findings from the audit:
e Our view about the qualitative aspects of the City’s significant accounting practices;
e Significant difficulties, if any, encountered during the audit;
e Uncorrected misstatements, other than those we believe are trivial, if any;
« Disagreements with management, if any;
e Other findings or issues, if any, arising from the audit that are, in our professional judgment,
significant and relevant to those charged with governance regarding their oversight of the
financial reporting process;
800.282.2440 melansoncpas.com
12
