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that we have reported on the schedule of expenditures of federal and State awards. You also agree to make the
<br /> audited financial statements readily available to intended users of schedules of expenditures of federal and State
<br /> awards no later than the date the schedule of expenditures of federal awards 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 schedule of expenditures of federal and State awards in accordance with the Uniform Guidance;
<br /> (2) you believe the schedule of expenditures of federal and State awards, including its form and content, is stated
<br /> fairly in accordance with the Uniform Guidance: (3)the methods of measurement or presentation have not changed
<br /> from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have
<br /> disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the
<br /> schedule of 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. (Lisa
<br /> Minter),who possesses suitable skill. knowledge,or experience: evaluate the adequacy and results of those services;
<br /> 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
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