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05-13-19-R
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05-13-19-R
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<br />-3- <br />DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT <br /> <br />We encountered no significant difficulties in dealing with management in performing and completing our <br />audit. <br /> <br />DISAGREEMENTS WITH MANAGEMENT <br /> <br />For purposes of this report, 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 /> <br />MANAGEMENT REPRESENTATIONS <br /> <br />We have requested certain representations from management that are included in the management <br />representation letter dated May 2, 2019. <br /> <br />MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS <br /> <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 /> <br />OTHER AUDIT FINDINGS OR ISSUES <br /> <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 /> <br />OTHER MATTERS <br /> <br />We applied certain limited procedures to the management’s discussion and analysis (MD&A) and the <br />required supplementary information (RSI) that supplements the basic financial statements. Our <br />procedures consisted of inquiries of management regarding the methods of preparing the information and <br />comparing the information for consistency with management’s responses to our inquiries, the basic <br />financial statements, and other knowledge we obtained during our audit of the basic financial statements. <br />We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. <br /> <br />We were engaged to report on the supplemental information accompanying the financial statements <br />which are not RSI. With respect to this supplemental information, we made certain inquiries of <br />management and evaluated the form, content, and methods of preparing the information to determine that <br />the information complies with accounting principles generally accepted in the United States of America, <br />the method of preparing it has not changed from the prior period, and the information is appropriate and <br />complete in relation to our audit of the financial statements. We compared and reconciled the <br />supplemental information to the underlying accounting records used to prepare the financial statements or <br />to the financial statements themselves. <br /> <br />We were not engaged to report on the introductory or statistical sections, which accompany the financial <br />statements but are not RSI. Such information has not been subjected to the auditing procedures applied in <br />the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any <br />assurance on it.
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