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Accounting principles generally accepted in the United States of America, (U.S. GAAP,) as
promulgated by the Governmental Accounting Standards Board (GASB) require that
management’s discussion and analysis (MD&A), the budgetary comparison for the general fund
and major special revenue funds, and various pension and other post-employment benefits
(OPEB) schedules, be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board, who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. As part of our
engagement, we will apply certain limited procedures to the required supplementary information
(RSI) in accordance with auditing standards generally accepted in the United States of America,
(GAAS). These limited procedures will consist primarily of inquiries of management regarding their
methods of measurement and presentation, and comparing the information for consistency with
management’s responses to our inquiries. We will not express an opinion or provide any form of
assurance on the RSI.
Supplementary information other than RSI will accompany the City’s basic financial statements.
Such information, which is the responsibility of management, will be subject to the auditing
procedures applied in our audit of the basic financial statements and certain additional
procedures, including comparing and reconciling the supplementary information to the
underlying accounting and other records used to prepare the financial statements or to the
financial statements themselves, and additional procedures in accordance with auditing
standards generally accepted in the United States of America. We intend to provide an opinion
on the supplementary information in relation to the financial statements as a whole.
Also, the document we submit to you will include the following other additional information that
will not be subjected to the auditing procedures applied in our audit of the financial statements:
e Introductory Section
e Statistical Section
Auditor Responsibilities
We will conduct our audit(s) in accordance with GAAS, the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United
States of America; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part
200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance). As part of an audit in accordance with those standards, we exercise
professional judgment and maintain professional skepticism throughout the audit. We also:
e Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, design and perform audit procedures responsive to those risks, and
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