R2018-106 Professional Service Agreement with CliftonLarsonAllen, LLP for Auditing Services

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'. CliftonLarsonAllen LLP 301 North Neil Street,Suite 205 Champaign,IL 61820 217-351-7400 1 fax 217-355-9549 CliftonLarsonAllen CLAconnect.com July 11, 2018 City Council and Management City of Decatur #1 Gary K.Anderson Plaza Decatur, IL 62523-1196 Dear City Council and Management: We are pleased to confirm our understanding of the terms and objectives of our engagement and the nature and limitations of the audit and nonaudit services CliftonLarsonAllen LLP ("CLA," "we," "us,"and "our")will provide for City of Decatur("you," "your,"or"the entity")for the year ended December 31, 2018. Hope Wheeler is responsible for the performance of the audit engagement. Audit services We will audit the financial statements of the governmental activities,the business-type activities,the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information,which collectively comprise the basic financial statements of City of Decatur,as of and for the year ended December 31, 2018,and the related notes to the financial statements. The Governmental Accounting Standards Board (GASB) provides for certain required supplementary information (RSI)to accompany the entity's basic financial statements.The following RSI will be subjected to certain limited procedures, but will not be audited. 1. Management's discussion and analysis 2. Budgetary comparison schedules for the General Fund and major special revenue funds 3. GASB-required supplementary pension and OPEB information We will also evaluate and report on the presentation of the following supplementary information other than RSI accompanying the financial statements in relation to the financial statements as a whole: 1. Schedule of expenditures of federal awards 2. Budgetary comparison schedules for other funds 3. Combining statements 4. State of Illinois Consolidated Year-End Financial Report (CYEFR)