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Nonattest Services
As part of this engagement we will perform the following nonattest services, based on
information gathered during the audit process:
e Preparation of the financial statements in their entirety.
e Consolidating funds into governmental and business-type activities and converting to the
accrual basis of accounting based on information from the City’s accounting records.
e Preparation of the Data Collection Form (DCF).
We will not assume management responsibilities on behalf of the City. However, we will provide
advice and recommendations to assist management of the City in performing its responsibilities.
The City’s management is responsible for (a) making all management decisions and performing
all management functions; (b) assigning a competent individual to oversee the services;
(c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility
for the results of the services performed; and (e) establishing and maintaining internal controls,
including monitoring ongoing activities.
We are not hosts for any client information. You are expected to retain all financial and non-
financial information to include anything you upload to a portal and are responsible for down-
loading and retaining anything we upload in a timely manner. Portals, including ShareFile, are only
meant as a method of transferring data, are not intended for the storage of client information,
and may be deleted at any time. You are expected to maintain control over your accounting systems
to include the licensing of applications and the hosting of said applications and data. We do not
provide electronic security or back-up services for any of your data or records. Giving us access
to your accounting system does not make us hosts of information contained within.
This engagement is limited to the services previously outlined. Our firm, in its sole professional
judgment, reserves the right to refuse to do any procedure or take any action that could be
construed as making management decisions or assuming management responsibilities, including
determining account codings and approving journal entries.
Reporting
We will issue a written report upon completion of our audit of the City’s basic financial statements.
Our report will be addressed to appropriate addressee, e.g., the governing body of the City.
Circumstances may arise in which our report may differ from its expected form and content based
on the results of our audit. Depending on the nature of these circumstances, it may be necessary
for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s) to our
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