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the date the schedule of expenditures of federal awards is issued with our report thereon. Your responsibilities
<br />include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the
<br />schedule of expenditures of federal and State awards in accordance with the Uniform Guidance; (2) you believe the
<br />schedule of expenditures of federal and State awards, including its form and content, is stated fairly in accordance
<br />with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in
<br />the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any
<br />significant assumptions or interpretations underlying the measurement or presentation of the schedule of
<br />expenditures of federal and State awards.
<br />You are also responsible for the preparation of the other supplementary information, which we have been engaged to
<br />report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the
<br />supplementary information in any document that contains and indicates that we have reported on the supplementary
<br />information. You also agree to make the audited financial statements readily available to users of the supplementary
<br />information no later than the date the supplementary information is issued with our report thereon. Your
<br />responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for
<br />presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary
<br />information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of
<br />measurement or presentation have not changed from those used in the prior period (or, if they have changed, the
<br />reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying
<br />the measurement or presentation of the supplementary information.
<br />Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
<br />recommendations. Management is also responsible for identifying and providing report copies of previous financial
<br />audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit
<br />Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address
<br />significant findings and recommendations resulting from those audits, attestation engagements, performance audits,
<br />or studies. You are also responsible for providing management's views on our current findings, conclusions, and
<br />recommendations, as well as your planned corrective actions, for the report, and for the timing and format for
<br />providing that information. With regard to using the auditors' report, you understand that you must obtain our prior
<br />written consent to reproduce or use our report in bond offering official statements or other documents. With regard
<br />to electronic dissemination of audited financial statements, including financial statements published electronically
<br />on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not
<br />required to read the information contained in these sites or to consider the consistency of other information in the
<br />electronic site with the original document.
<br />You agree to assume all management responsibilities relating to the financial statements, schedules of expenditures
<br />of federal and State awards, related notes, and any other nonaudit services we provide. You will be required to
<br />acknowledge in the management representation letter our assistance with preparation of the financial statements,
<br />schedule of expenditures of federal and State awards, and related notes prior to their issuance and have accepted
<br />responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably
<br />from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results
<br />of those services; and accept responsibility for them.
<br />Engagement Administration, Fees, and Other
<br />We may from time to time, and depending on the circumstances, use third -party service providers in serving your
<br />account. We may share confidential information about you with these service providers, but remain committed to
<br />maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies,
<br />procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure
<br />confidentiality agreements with all service providers to maintain the confidentiality of your information and we will
<br />take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized
<br />release of your confidential information to others. In the event that we are unable to secure an appropriate
<br />confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential
<br />information with the third -party service provider. Furthermore, we will remain responsible for the work provided by
<br />any such third -party service providers.
<br />We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and
<br />will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines,
<br />working conditions, and the availability of your key personnel. We will plan the engagement based on the
<br />assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing
<br />requested schedules, retrieving supporting documents, and preparing confirmations. If for whatever reason your
<br />personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the
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