ii. Additional information that we may request from management for the purpose
of the audit.
iii. Unrestricted access to persons within the City from whom we determine it
necessary to obtain audit evidence.
|. For including the auditor's report in any document containing financial statements
that indicates that such financial statements have been audited by the City’s
auditor.
m. For identifying and ensuring that the City complies with laws, regulations, grants,
and contracts applicable to its activities and its federal award programs and imple-
menting systems designed to achieve compliance with applicable laws, regula-
tions, grants, and contracts applicable to activities and its federal award programs.
n. For adjusting the financial statements to correct material misstatements and con-
firming to us in the management representation letter that the effects of any uncor-
rected misstatements aggregated by us during the current engagement and
pertaining to the current year period(s) under audit are immaterial, both individually
and in the aggregate, to the financial statements as a whole.
o. For maintaining adequate records, selecting and applying accounting principles, and
safeguarding assets.
p. For confirming your understanding of your responsibilities as defined in this letter
to us in your management representation letter.
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 sup-
plementary information in any document that contains the supplementary information 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 supplemen-
tary information will not be presented with the audited financial statements, to make the
audited financial statements readily available to the intended users of the supplementary
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.
Reporting
We will issue a written report upon completion of our audit of the City’s June 30, 2018 and
2019 basic financial statements. Our report will be addressed to those charged with
governance of the City. We cannot provide assurance that unmodified opinions will be
expressed. Circumstances may arise in which it is necessary for us to modify our
Opinions, add an emphasis-of-matter or other-matter paragraphs, or withdraw from the
engagement.
