R2017-118 Professional Service Agreement with CliftonLarsonAllen, LLP for Auditing Services and Non-Audit Advisory Services

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August 1,2017 City of Decatur Page 9 offering documents issued by you with which we are not involved clearly indicate that CLA is not involved with the contents of such documents. Such disclosure should read as follows: Clifton LarsonAllen LLP, our independent auditor, has not been engaged to perform and has not performed, since the date of its report included herein, any procedures on the financial statements addressed in that report. Clifton LarsonAllen LLP also has not performed any procedures relating to this offering document. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website or submitted on a regulator website,you understand that electronic sites are a means to distribute information and,therefore,we are not required to read the information contained in those sites or to consider the consistency of other information in the electronic site with the original document. We may issue preliminary draft financial statements to you for your review.Any preliminary draft financial statements should not be relied on or distributed. Engagement administration and other matters We understand that your employees will prepare all confirmations,account analyses, and audit schedules we request and will locate any documents or invoices selected by us for testing.A list of information we expect to need for our audit and the dates required will be provided in a separate communication. At the conclusion of the engagement,we will complete the auditor sections of the electronic Data Collection Form SF-SAC and perform the steps to certify the Form SF-SAC and single audit reporting package. It is management's responsibility to complete the auditee sections of the Data Collection Form.We will create the single audit reporting package PDF file for submission; however, it is management's responsibility to review for completeness and accuracy and electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards,summary schedule of prior audit findings, auditors' reports, and corrective action plan)along with the Data Collection Form to the federal audit clearinghouse and, if appropriate,to pass-through entities.The Data Collection Form and the reporting package must be electronically submitted within the earlier of 30 calendar days after receipt of the auditors' reports or nine months after the end of the audit period. We will provide copies of our reports to the entity; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. We are available to perform additional procedures with regard to fraud detection and prevention, at your request, as a separate engagement,subject to completion of our normal engagement acceptance procedures. The terms and fees of such an engagement would be documented in a separate engagement letter. The audit documentation for this engagement is the sole and exclusive property of CLA and constitutes confidential and proprietary information. However,subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to any regulator, or its designee, a federal agency providing direct or indirect funding, or the U.S. Government