w MELANSON
e Material, corrected misstatements that were brought to the attention of management as
a result of our audit procedures;
e Representations we requested from management;
e Management’s consultations with other accountants, if any; and
e Significant issues, if any, arising from the audit that were discussed, or the subject of cor-
respondence, with management.
Records and Records Retention
In connection with this engagement, we request that you provide as much documentation as
possible via our secure portal, ShareFile, instead of providing hardcopies.
The audit documentation for this engagement is the property of Melanson 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’s personnel.
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.
It is our policy to retain our audit documentation for a period of at least seven years from the
date of our report.
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 auditors and look forward to working with you and your
staff.
Sincerely,
ple) Bl pr
Edward J. Boyd, CPA
Principal
800.282.2440 | melansoncpas.com
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