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City of Centerville <br />June 3, 2009 <br />Page 5 <br />Difficulties Encountered in Performing the Audit <br />We encountered no significant difficulties in dealing with management in performing and completing our audit. <br />Corrected and Uncorrected Misstatements <br />Professional standards require us to accmmulate all known and likely misstatements identified during the audit, other than those <br />that are trivial, and cormmunicate them to the appropriate level of management. Management has corrected all such <br />misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were <br />material, either individually or in the aggregate, to the financial statements taken as a whole. We had no audit adjustments and <br />four accounting entries. This is a significant improvement over the prior year when we reported 22 entries. <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 <br />report. 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 />June 3, 2009. <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 <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 />Other Audit Findings or Issues <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 nornal course of our <br />professional relationship and our responses were not a condition to our retention. <br />952.835.9090 Fax 952.835.326t <br />www:aemcpas.cosn <br />