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'In addition, none. of the -misstatements. detected .as :a result -of audit procedures grid corrected by management Vere material, either individually or in the. aggregate;. to each opinion unit's financial smteinents taken as -a whole.. The City passed on the recording bf-state-wide pension liabilities, deferred `infloWs/outtlows of resources totaling $29,277 on the Statement of :Net Position as .they were deemed immaterial. .DISAGREE,IIENTS WITH MANAGEMENT For purposes of this report, a disagreement with management. is a. financial accounting, reporting, or auditing; matter, whether or not resolved to. -our satisfaction, that could be significant to the financial statements of the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. MANAGE LENT REPRESENTATIONS We have requested certain representations from. management: that are included in the management representation letter dated August 2$, 2025. MANAGEMENT CONSULTATIONS WITH,OTHEIt INDEPENDENT A000UNTANTS In some cases, management may decide to coiisttit With other accountants abotii'audiiting.and accounting matters, similar to obtaining .a "second opinion" on certain. situations. If a consultation involves application of an accounting principle to the City's financial.statenients or a determination of the type of auditor's opinion that mar be expressed on those statements; dur professional standards require .the u conslting accountant -to check with us to determine that itre consultantmas all the relevant facts. Tq- our knowledge, therewere no such consultations with other accountants. OTHER AUDIT FINDINGS OR IS$UES We generally discuss a variety of matters, includhig.1he application of aceotinting printeiples and auditing standards with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course ofour professional relationship and our responses.were not a condition to our retention: OTHER MATTERS We were not"engaged to report on the introductory section, v.,hich. accompanies the financial statements, but is not required supplementary information. Such information.has not been spbjected to the auditing .procedures applied in the audit of the basic financial :statements and, accordingly, we do not express an .opinion or provide any assurance on it. 3.-