Representations Requested from Management
We have requested certain written representations from management, which are included in
the letter dated December 26, 2018.
Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing
and accounting matters. Management informed us that, and to our knowledge, there were
no consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings or Issues
In the normal course of our professional association with the City, we generally discuss a
variety of matters, including the application of accounting principles and auditing
standards, operating and regulatory conditions affecting the entity, and operational plans
and strategies that may affect the risks of material misstatement. None of the matters
discussed resulted in a condition to our retention as the City’s auditors.
Other Information in Documents Containing Audited Financial Statements
Pursuant to professional standards, our responsibility as auditors for other information in
documents containing the City’s audited financial statements does not extend beyond the
financial information identified in the audit report, and we are not required to perform any
procedures to corroborate such other information. However, in accordance with such
standards, we have read the information and considered whether such information, or the
manner of its presentation, was materially inconsistent with the presentation in the
financial statements.
Our responsibility also includes communicating to you any information which we believe
is a material misstatement of fact. Nothing came to our attention that caused us to believe
that such information, or its manner of presentation, is materially inconsistent with the
information, or manner of its presentation, appearing in the financial statements.
This report is intended solely for the information and use of the Mayor and Board of
Aldermen and management of the City and is not intended to be and should not be used
by anyone other than these specified parties.
Sincerely,
Helonoonr Hoath
December 26, 2018
