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(clusters) required to be audited in compliance with Uniform Guidance. As a result, additional
fees may apply. We will discuss this with you once this determination is made.
Our invoices for these fees will be rendered each month as work progresses and are payable on
presentation. The above fees are based on anticipated cooperation from your personnel and the
assumption that unexpected circumstances will not be encountered during the audit. If significant
additional time is necessary, we will discuss it with you and arrive at a new fee estimate before
we incur the additional costs. Our fee also anticipates that the City will prepare trial balances and
supporting schedules. As part of the engagement, we will be available during the year to consult
with you on financial management and accounting matters of a routine nature. Additional fees at
our standard hourly rates will be charged for any other out-of-scope services.
As part of this engagement, bound copies of financial statements will not be provided unless
specifically requested, and are limited to twenty (20) copies. Hard copies of the Management
Letter, Governance Letter, Single Audit Report, will not be provided as part of this engagement.
Additional copies of the financial statements, and hard copies of other reports are available upon
request, with the associated costs of reproduction billed at our standard hourly rates plus out-of-
pocket expenses.
Billing and Termination of Services for Nonpayment
We specifically reserve the right to cease providing services and, if necessary in our sole opinion,
to withdraw from the engagement if any fees are unpaid for more than sixty (60) days from the
date of our invoice. If we elect to terminate our services for nonpayment, or for any other reason
provided for in this letter, our engagement will be deemed to have been completed upon written
notification of termination, even if we have not completed our engagement. You will be obligated
to compensate us for all time expended, and to reimburse us for all of our out-of-pocket costs,
through the date of termination.
Other Matters
Communications Via Email
In connection with this engagement, we request that you provide as much documentation as
possible via our secure portal, ShareFile, instead of through email. As emails can be intercepted
and read, disclosed, or otherwise used or communicated by an unintended third party, or may
not be delivered to each of the parties to whom they are directed and only to such parties, we
cannot guarantee or warrant that emails from us will be properly delivered and read only by the
addressee. Therefore, we specifically disclaim and waive any liability or responsibility whatsoever
for interception or unintentional disclosure of emails transmitted by us in connection with the
performance of this engagement. In that regard, you agree that we shall have no liability for any
loss or damage to any person or entity resulting from the use of email transmissions, including
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