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<br />-4- <br />We evaluated the key factors and assumptions used by management to develop these accounting estimates <br />in determining that they are reasonable in relation to the basic financial statements taken as a whole. <br /> <br />The financial statement disclosures are neutral, consistent, and clear. <br /> <br />DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT <br /> <br />We encountered no significant difficulties in dealing with management in performing and completing our <br />audit. <br /> <br />CORRECTED AND UNCORRECTED MISSTATEMENTS <br /> <br />Professional standards require us to accumulate all known and likely misstatements identified during the <br />audit, other than those that are clearly trivial, and communicate them to the appropriate level of <br />management. There were no misstatements detected as a result of audit procedures that were material, either <br />individually or in the aggregate, to each opinion unit’s financial statements taken as a whole. <br /> <br />DISAGREEMENTS WITH MANAGEMENT <br /> <br />For purposes of this report, a disagreement with management is a financial accounting, reporting, or <br />auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial <br />statements or the auditor’s report. We are pleased to report that no such disagreements arose during the <br />course of our audit. <br /> <br />MANAGEMENT REPRESENTATIONS <br /> <br />We have requested certain representations from management that are included in the management <br />representation letter dated June 22, 2021. <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 <br />matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application <br />of an accounting principle to the City’s financial statements or a determination of the type of auditor’s <br />opinion that may be expressed on those statements, our professional standards require the consulti ng <br />accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, <br />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 <br />standards with management each year prior to retention as the City’s auditors. However, these discussions <br />occurred in the normal course of our professional relationship and our responses were not a condition to <br />our retention. <br /> <br />OTHER MATTERS <br /> <br />We were not engaged to report on the introductory section, which accompanies the financial statements, <br />but is not required supplementary information. Such information has not been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and, accordingly, we do not express an <br />opinion or provide any assurance on it.