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Corrected and Un corrected Misstatements <br />Professional standards require us to accumulate all known and likely misstatements identified during the <br />audit, other than tho se that are clearly trivial, and communicate them to the appropriate level of <br />management. Management has corrected all such misstatements. In addition, none of the misstatements <br />detected as a result of audit procedures and corrected by management were material, either individually or <br />in the aggregate, to each opinion un it's fm ancial statements taken as a whole. <br />Disagreements with Management <br />For purposes of this letter, a disagreement with management is a financial accounting, reporting, or <br />auditing matter, whether or not resolved to our satisfaction, that could be significant to the fm ancial <br />statements or the auditor's report. We are pleased to report that no such disagreements arose during the <br />course of our audit. <br />. Man agement Representations <br />We have requested certain representations from management that are included m a management <br />representation letter dated December 8, 2015. <br />Management Consultations with Other In dependent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and accounting <br />matters, similar to obtaining a '(second opinion" on certain situations. If a consultation involves <br />application of an accounting principle to the City's fm ancial statements or a determination of the type of <br />auditor 's opinion that may be expre ssed on those statements, our professional standards require the <br />consulting accountant to check with us to determine that the consultant has all the. relevant facts. To our <br />knowledge, there were no such consultations with other accountants. <br />Other Audit Finding s or Is sues <br />We generally discuss a variety of matters, including the application of accounting principles and auditing <br />standards, with management each year prior to retention as the goverrunental unit's auditors. However, <br />these discussions occurred in the normal course of our professional relationship and our responses were <br />not a condition to our retention. <br />Other Info rmation Accompanying the Financial Statements <br />We applied certain limited procedures to the required supplementary information that accompanies and <br />supplements the basic fm ancial statement s. Our procedures consisted of inquiries of management <br />regarding the methods of preparing the informat ion and comparing the information for consistency with <br />management's responses to our inquir ies, the basic financial statements, and other knowledge we <br />obtained during our audit of the basic financial statements. We did not audit the required supplementary <br />inform ation and do not express an opinion or provide any assurance on the required supplementary <br />information. <br />9