In accordance with the requirements of Government Auditing Standards, we will also
issue a written report describing the scope of our testing over internal control over finan-
cial reporting and over compliance with laws, regulations, and provisions of grants and
contracts, including the results of that testing. However, providing an opinion on internal
control and compliance over financial reporting will not be an objective of the audit and,
therefore, no such opinion will be expressed.
Provisions of Engagement Administration, Timing, and Fees
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 contains
a risk of misdirected or intercepted communications.
Scott C. Mclntire, CPA, is the engagement officer for the audit services specified in this
letter. Those responsibilities include supervising the City’s services periormed 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, 2018 and 2019 will
be $120,000 and $120,000, 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. Further, we will be available
during the year to consult with you on financial management and accounting matters of a
routine nature.
Other Matters
We understand that your employees will locate any documents or support for any other
transactions we select for testing.
If you intend to publish or otherwise reproduce the financial statements and make refer-
ence 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 repro-
duced material for our approval before it is distributed.
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 appro-
priate level of management, either orally or in writing.
In accordance with the requirements of Government Auditing Standards, a copy of our
latest external peer review report of our firm is available upon request for your consid-
eration and files.
