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(2)employees who have significant roles in internal control,and(3)others where the fraud or illegal acts could have
<br /> a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any
<br /> allegations of fraud or suspected fraud affecting the government received in communications from employees,
<br /> former employees, grantors,regulators,or others. In addition,you are responsible for identifying and ensuring that
<br /> the entity complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible
<br /> for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations,
<br /> contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is
<br /> management's responsibility to evaluate and monitor noncompliance with federal statutes,regulations,and the terms
<br /> and conditions of federal awards; take prompt action when instances of noncompliance are identified including
<br /> noncompliance identified in audit findings;promptly follow up and take corrective action on reported audit fmdings;
<br /> and prepare a summary schedule of prior audit findings and a separate corrective action plan. The summary
<br /> schedule of prior audit fmdings should be available for our review by May 1,2022.
<br /> You are responsible for identifying all federal and State awards received and understanding and complying with the
<br /> compliance requirements and for the preparation of the schedule of expenditures of federal and State awards
<br /> (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if
<br /> applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of
<br /> expenditures of federal and State awards in any document that contains and indicates that we have reported on the
<br /> schedule of expenditures of federal and State awards. You also agree to make the audited financial statements
<br /> readily available to intended users of schedules of expenditures of federal and State awards no later than the date the
<br /> schedule of expenditures of federal awards is issued with our report thereon. Your responsibilities include
<br /> acknowledging to us in the written representation letter that(1)you are responsible for presentation of the schedule
<br /> of expenditures of federal and State awards in accordance with the Uniform Guidance; (2)you believe the schedule
<br /> of expenditures of federal and State awards, including its form and content, is stated fairly in accordance with the
<br /> Uniform Guidance; (3)the methods of measurement or presentation have not changed from those used in the prior
<br /> period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant
<br /> assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal
<br /> 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 (GAAP). You agree to include our
<br /> report on the supplementary information in any document that contains and indicates that we have reported on the
<br /> supplementary information. You also agree to make the audited financial statements readily available to users of the
<br /> supplementary information no later than the date the supplementary information is issued with our report thereon.
<br /> Your 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 fmancial
<br /> audits,attestation engagements,performance audits, or other studies related to the objectives discussed in the Audit
<br /> Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to
<br /> address significant findings and recommendations resulting from those audits,attestation engagements,performance
<br /> audits,or studies. You are also responsible for providing management's views on our current findings,conclusions,
<br /> and 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 publishing the financial statements on your website,you understand that
<br /> websites are a means of distributing information and, therefore, we are not required to read the information
<br /> contained in those sites or to consider the consistency of other information on the website with the original
<br /> document.
<br /> Engagement Administration,Fees,and Other
<br /> You may request that we perform additional services not addressed in this engagement letter. If this occurs,we will
<br /> communicate with you regarding the scope of the additional services and the estimated fees. We also may issue a
<br /> separate engagement letter covering the additional services. In the absence of any other written communication
<br /> from us documenting such additional services, our services will continue to be governed by the terms of this
<br /> engagement letter.
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