and that indicates that we have reported on such supplementary information, and (d) to
present the supplementary information with the audited financial statements, or if the
supplementary information will not be presented with the audited financial statements, to
make the audited financial statements readily available to the intended users of the sup-
plementary information no later than the date of issuance by you of the supplementary
information and our report thereon.
As part of our audit process, we will request from management and, when appropriate,
those charged with governance, written confirmation concerning representations made
to us in connection with the audit, including your understanding of your responsibilities
as defined in this letter to us in your management representation letter.
We understand that your employees will prepare all confirmations we request and will
locate any documents or invoices selected by us for testing.
If you intend to publish or otherwise reproduce the financial statements and make
reference to our firm, you agree to provide us with printers’ proofs or masters for our
review and approval before printing. You also agree to provide us with a copy of the
final reproduced material for our approval before it is distributed.
Fees
Scott C. McIntire, CPA, is the engagement officer for the audit services specified in this
letter. Those responsibilities include supervising the City’s services performed as part of
this engagement and signing or authorizing another qualified firm representative to sign
the audit report.
Our fees are based on the amount of time required at various levels of responsibility,
plus actual out-of-pocket expenses. Invoices will be rendered monthly and are payable
upon presentation. Our fees for audit services for the years ended June 30, 2016 and
2017 will be $116,500 and $117,500 respectively. We will notify you immediately of any
circumstances we encounter that could significantly affect this initial fee estimate.
Whenever possible, we will attempt to use the City’s personnel to assist in the
preparation of schedules and analyses of accounts. This effort could substantially
reduce our time requirements and facilitate the timely conclusion of the audit.
Other Matters
With respect to any nonattest services we perform, which may include assistance with
the compilation of financial statements, the City’s management is responsible for
(a) making all management decisions and performing all management functions;
(b) assigning a competent individual to oversee the services; (c) evaluating the ade-
quacy of the services performed; (d) evaluating and accepting responsibility for the
results of the services performed; and (e) establishing and maintaining internal controls,
including monitoring ongoing activities.
