reporting, misappropriation of assets, or violations of laws, governmental
regulations, grant agreements, or contractual agreements;
3. For safeguarding assets;
4. For identifying all federal awards expended during the year including those
received prior to December 26, 2014, and those received in accordance with
2CFR200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards generally received after December 26, 2014;
5. For preparing the schedule of expenses of federal awards (including notes
and noncash assistance received) in accordance with OMB Circular A-133
requirements;
6. For the design, implementation, and maintenance of internal control over
compliance;
7. For identifying and ensuring that the City complies with laws, regulations, grants,
and contracts applicable to its activities and its federal award programs;
8. For following up and taking corrective action on current year audit findings and
preparing a corrective action plan for such findings;
9. For submitting the reporting package and data collection form to the appropriate
parties;
10. For making the auditor aware of any significant vendor relationships where the
vendor is responsible for program compliance;
11. For adjusting the financial statements to correct material misstatements and
confirming to us in the management representation letter that the effects of any
uncorrected misstatements aggregated by us during the current engagement and
pertaining to the current year period(s) under audit are immaterial, both individ-
ually and in the aggregate, to the financial statements as a whole;
12. For confirming your understanding of your responsibilities as defined in this letter
to us in your management representation letter; and
13. To provide us with:
a. Access to all information of which management is aware that is relevant to the
preparation and fair presentation of the financial statements, and relevant to
federal award programs, such as records, documentation, and other matters:
b. Additional information that we may request from management for the purpose
of the audit; and
c. Unrestricted access to persons within the City from whom we determine it
necessary to obtain audit evidence.
With regard to the supplementary information referred to above, you acknowledge and
understand your responsibility (a) for the preparation of the supplementary information
in accordance with the applicable criteria, (b) to provide us with the appropriate written
representations regarding supplementary information, (c) to include our report on the
supplementary information in any document that contains the supplementary information
