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Corrected and Uncorrected Misstatements <br />Professional standards require us to accumulate all known and likely misstatements identified during the <br />audit, other than those 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 unit’s financial statements taken as a whole. <br />Professional standards require us to accumulate all known and likely uncorrected misstatements identified <br />during the audit, other than those that are trivial, and communicate them to the appropriate level of <br />management. We have no such misstatements to report to the City Council. <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 financial <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 />Management Representations <br />We have requested certain representations from management that are included in a management <br />representation letter dated April 26, 2019. <br />Management Consultations with Other Independent 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 financial statements or a determination of the type of <br />auditor’s opinion that may be expressed 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 Findings or Issues <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 City’s auditors. However, these <br />discussions occurred in the normal course of our professional relationship and our responses were not a <br />condition to our retention. <br />Other Information Accompanying the Financial Statements <br />We applied certain limited procedures to the required supplementary information that accompanies and <br />supplements the basic financial statements. Our procedures consisted of inquiries of management <br />regarding the methods of preparing the information and comparing the information for consistency with <br />management’s responses to our inquiries, 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 />information and do not express an opinion or provide any assurance on the required supplementary <br />information. <br />11499