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City of Centerville <br />March 28, 2012 <br />Page 3 <br />Disagreements with Management <br />For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or <br />auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report <br />We are pleased to report that no such disagreements arose during the course of our audit. <br />Management Representations <br />We have requested certain representations from management that are included in the management representation letter dated <br />March 28, 2012. <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a <br />"second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit's <br />financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional <br />standards require the 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 standards, with management <br />each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional <br />relationship and our responses were not a condition to our retention. <br />952.835.9090 • Fax 952.835.3261 <br />w w w.aemcpas. corn <br />