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City of Centerville <br /> March 20, 2013 <br /> Page 3 <br /> , IN 11 <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 20, 2013. <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 <br /> a "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 a Fax 952.835.3261 <br /> www.aemepas.com <br /> 114 <br />