During the course of the engagement, we may communicate with you or your personnel
via fax or e-mail, and you should be aware that communication in those mediums con-
tains a risk of misdirected or intercepted communications.
The audit documentation for this engagement is the property of Melanson Heath and
constitutes confidential information. However, we may be requested to make certain
audit documentation available to regulators and federal agencies and the U.S. Govern-
ment Accountability Office pursuant to authority given to it by law or regulation, or to
peer reviewers. If requested, access to such audit documentation will be provided under
the supervision of Melanson Heath’s personnel. Furthermore, upon request, we may
provide copies of selected audit documentation to these agencies and regulators. The
regulators and agencies may intend, or decide, to distribute the copies of information
contained therein to others, including other governmental agencies. We agree to retain
our audit documentation or work papers for a period of at least five years from the date
of our report.
Further, we will be available during the year to consult with you on financial management
and accounting matters of a routine nature.
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 appropri-
ate level of management, either orally or in writing.
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:
* Significant difficulties, if any, encountered during the audit;
e Uncorrected misstatements, other than those we believe are trivial, if any;
e 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;
e Material, corrected misstatements that were brought to the attention of manage-
ment as a result of our audit procedures;
e Representations we requested from management:
e Management's consultations with other accountants, if any; and
e Significant issues, if any, arising from the audit that were discussed, or the
subject of correspondence, with management.
