e Schedule of New Pension Liability
« Schedule of Contributions
e Schedule of Investment Returns
Supplementary information other than RSI will accompany the Town/City’s basic financial
statements. We will subject the following supplementary information to the auditing
procedures applied in our audit of the basic financial statements ana certain additional
procedures, including comparing and reconciling the supplementary information to the
underlying accounting and other records used to prepare the financial statements or to
the financial statements themselves, and additional procedures in accordance with
auditing standards generally accepted in the United States of America. We intend to
provide an opinion on the supplementary information in relation to the financial statements
as a whole.
Also, the document we submit to you will include the introductory and statistical sections
that will not be subjected to the auditing procedures applied in our audit of the financial
statements. As part of our engagement, we will apply certain limited procedures to the
introductory and statistical sections. These limited procedures will consist primarily of
inquiries of management regarding their methods of measurement and presentation, and
comparing the information for consistency with management's responses to our inquiries.
We will not express an opinion or provide any form of assurance on the introductory and
statistical sections.
Schedule of Expenditures of Federal Awards
We will subject the schedule of expenditures of federal awards to the auditing procedures
applied in our audit of the basic financial statements and certain additional procedures,
including comparing and reconciling the schedule to the underlying accounting and other
records used to prepare the financial statements or to the financial statements themselves,
and additional procedures in accordance with auditing standards generally accepted in the
United States of America. We intend to provide an opinion on whether the schedule of
expenditures of federal awards is presented fairly in all material respects in relation to the
financial statements as a whole.
Data Collection Form
Prior to the completion of our engagement, we will complete the sections of the Data
Collection Form that are our responsibility. The form will summarize our audit findings,
amounts and conclusions. It is management's responsibility to submit a reporting package
including financial statements, schedule of expenditure of federal awards, summary schedule
of prior audit findings and corrective action plan along with the Data Collection Form to
the federal audit clearinghouse. The financial reporting package must be text searchable,
unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the
federal audit clearinghouse. We will assist you in the electronic submission and certifica-
tion. You may request from us copies of our report for you to include with the reporting
package submitted to pass-through entities.
