We agree to retain our audit documentation or work papers for a period of at least five
years from the date of our report.
At the conclusion of our audit engagement, we will communicate to those charged with
governance the following significant findings from the audit:
a. Our view about the qualitative aspects of the City’s significant accounting
practices.
Significant difficulties, if any, encountered during the audit.
Uncorrected misstatements, other than those we believe are trivial, if any.
Disagreements with management, if any.
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.
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f. Material, corrected misstatements that were brought to the attention of manage-
ment as a result of our audit procedures.
g. Representations we requested from management.
h. Management's consultations with other accountants, if any.
i. Significant issues, if any, arising from the audit that were discussed, or the subject
of correspondence, with management.
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. Government
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.
Please sign and return a copy of this letter to indicate your acknowledgment of, and agree-
ment with, the arrangements for our audit of the financial statements including our respec-
tive responsibilities.
We appreciate the opportunity to be your financial statement auditors and look forward to
working with you and your staff.
Respectfully,
Ses C WAL
Scott C. McIntire, CPA
Vice President
