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<br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br />I <br />I <br /> <br />I <br />I <br /> <br />I <br />I <br /> <br />I <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br /> <br />City of Centerville <br />May 29, 2008 <br />Page 6 <br /> <br />Management Representations <br /> <br />We have requested certain representations from management that are included in the management representation letter dated <br />May 29, 2008. <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 matters, similar to <br />obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the <br />governmental unit's financial statements or a determination of the type of auditor's opinion that may be expressed on those <br />statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all <br />the relevant facts. To our 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 standards, with <br />management each year prior to retention as the governmental unit's auditors. However, these discussions occurred in the normal <br />course of our professional relationship and our responses were not a condition to our retention. <br /> <br />952.835.9090 . Fax 952.835.3261 <br />www.aemcpas.com <br />