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-4- <br />MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS <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 consulting <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 />OTHER AUDIT FINDINGS OR ISSUES <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 />OTHER MATTERS <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.