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August 1,2017 <br /> City of Decatur <br /> Page 5 <br /> for the types of compliance requirements that could have a direct and material effect on each of the entity's <br /> major programs.The purpose of these procedures will be to express an opinion on the entity's compliance with <br /> requirements applicable to each of its major programs in our report on compliance issued pursuant to the <br /> Uniform Guidance. <br /> We will evaluate the presentation of the schedule of expenditures of federal awards accompanying the financial <br /> statements in relation to the financial statements as a whole.We will make certain inquiries of management and <br /> evaluate the form, content, and methods of preparing the schedule to determine whether the information <br /> complies with U.S. GAAP and the Uniform Guidance,the method of preparing it has not changed from the prior <br /> period, and the information is appropriate and complete in relation to our audit of the financial statements.We <br /> will compare and reconcile the schedule to the underlying accounting records and other records used to prepare <br /> the financial statements or to the financial statements themselves. <br /> Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later <br /> periods for which we are not engaged as auditors. <br /> Management responsibilities <br /> Our audit will be conducted on the basis that you (management and,when appropriate,those charged with <br /> governance)acknowledge and understand that you have certain responsibilities that are fundamental to the <br /> conduct of an audit. <br /> You are responsible for the preparation and fair presentation of the financial statements, RSI, and the schedule <br /> of expenditures of federal awards in accordance with U.S. GAAP. Management is also responsible for identifying <br /> all federal awards received, understanding and complying with the compliance requirements, and for the <br /> preparation of the schedule of expenditures of federal awards(including notes and noncash assistance received) <br /> in accordance with the requirements of the Uniform Guidance. <br /> Management's responsibilities include the selection and application of accounting principles; recording and <br /> reflecting all transactions in the financial statements; determining the reasonableness of significant accounting <br /> estimates included in the financial statements;adjusting the financial statements to correct material <br /> misstatements;and confirming to us in the management representation letter that the effects of any <br /> uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period <br /> presented are immaterial, both individually and in the aggregate,to the financial statements taken as a whole. <br /> Management is responsible for compliance with applicable laws and regulations and the provisions of contracts <br /> and grant agreements, including compliance with federal statutes, regulations, and the terms and conditions of <br /> federal awards applicable to the entity's federal programs.Your responsibilities also include identifying <br /> significant contractor relationships in which the contractor has responsibility for program compliance and for <br /> the accuracy and completeness of that information. <br /> You are responsible for the design, implementation, and maintenance of effective internal control, including <br /> internal control over compliance, and for evaluating and monitoring ongoing activities to help ensure that <br /> appropriate goals and objectives are met relevant to the preparation and fair presentation of financial <br /> statements that are free from material misstatement,whether due to fraud or error; and that there is <br /> reasonable assurance that government programs are administered in compliance with compliance <br /> requirements. <br />