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Disagreements with Management <br /> For purposes of this letter, professional standards define a disagreement with management as a <br /> financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that <br /> could be significant to the Commission's financial statements or the auditor's report. We are pleased <br /> 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 <br /> representation letter dated March 22, 2019. <br /> Management Consultations with Other Independent Accountants <br /> In some cases, management may decide to consult with other accountants about auditing and <br /> accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation <br /> involves application of an accounting principle to the Commission's financial statements or a <br /> determination of the type of auditor's opinion that may be expressed on those statements, our <br /> professional standards require the consulting accountant to check with us to determine that the <br /> consultant has all the relevant facts. To our knowledge, there were no such consultations with other <br /> accountants. <br /> Other Audit Issues or Findings <br /> We generally discuss a variety of matters, including the application of accounting principles and <br /> auditing standards, with management each year prior to retention as the Commission's auditors. <br /> However, these discussions occurred in the normal course of our professional relationship and our <br /> responses were not a condition to our retention. <br /> Other Matters <br /> We applied certain limited procedures to the management's discussion and analysis and budgetary <br /> comparison information, which are required supplementary information (RSI) that supplements the <br /> basic financial statements. Our procedures consisted of inquiries of management regarding the <br /> 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 <br /> obtained during the audit of the basic financial statements. We did not audit the RSI and do not <br /> express an opinion or provide any assurance on the RSI. <br /> 5 <br /> 180 <br />