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<br /> <br />City of Centerville <br />February 6, 2003 <br />Page Three <br /> <br />Consultations with Other Independent Aecountants <br /> <br />In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to <br />obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's <br />general purpose financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, <br />our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant <br />facts. To our knowledge, there were no such consultations with other accountants. <br /> <br />Issues Diseussed Prior to Retention of Independent Auditors <br /> <br />We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with <br />management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our <br />professional relationship and our responses were not a condition to our retention. <br /> <br />Diffteulties Encountered in Performing the Audit <br />We encountered no significant difficulties in dealing with management in performing our audit <br />