b, Significant difficulties, if any, encountered during the audit.
c. Uncorrected misstatements, other than those we believe are trivial, if any.
d. Disagreements with management, if any.
e. 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.
f. Material, corrected misstatements that were brought to the attention of management as
a result of our audit procedures.
Representations we requested from management.
Management’s consultations with other accountants, if any.
i. Significant issues, if any, arising from the audit that were discussed, or the subject of cor-
respondence, 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 per-
sonnel. 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 agreement
with, the arrangements for our audit of the financial statements including our respective
responsibilities.
We appreciate the opportunity to be your financial statement auditors and look forward to working
with you and your staff.
Respectitully,
GLA | BAK.
Edward J. Boyd, Jr., CPA
Principal
