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lt�l�,r:il;2t"llc3 <br /> �.:t'q�7'��v��f'�t�3� <br /> �s���,�� <br /> registration statement or other offering document and (b)subsequent event procedures.These procedures will <br /> be considered an engagement separate and distinct from our audit engagement,and we will bill you separately. <br /> If we decide to re-issue our report or consent to the use of our report,you agree that we will be included on <br /> each distribution of draft offering materials and we will receive a complete set of final documents. If we decide <br /> not to re-issue our report or decide to withhold our consent to the use of our report,you may be required to <br /> engage another firm to audit periods covered by our audit reports, and that firm will likely bill you for its <br /> services. While the successor auditor may request access to our workpapers for those periods,we are under no <br /> obligation to permit such access. <br /> If the parties (i.e.,you and CLA)agree that CLA will not be involved with your official statements related to <br /> municipal securities filings or other offering documents,we will require that any official statements or other <br /> offering documents issued by you with which we are not involved clearly indicate that CLA is not involved with <br /> the contents of such documents.Such disclosure should read as follows: <br /> CliftonLarsonAllen LLP,our independent auditor, has not been engaged to perform and has not <br /> perFormed,since the date of its report included herein,any procedures on the financial statements <br /> addressed in that report. CliftonLarsonAllen LLP also has not performed any procedures relating to this <br /> offering document. <br /> With regard to the electronic dissemination of audited financial statements, including financial statements <br /> published electronically on your website or submitted on a regulator website,you understand that electronic <br /> sites are a means to distribute information and,therefore,we are not required to read the information <br /> contained in those sites or to consider the consistency of other information in the electronic site with the <br /> original document. <br /> We may issue preliminary draft financial statements to you for your review.Any preliminary draft financial <br /> statements should not be relied on or distributed. <br /> Engagement administration and other matters <br /> We understand that your employees will prepare all confirmations,account analyses,and audit schedules we <br /> request and will locate any documents or invoices selected by us for testing.A list of information we expect to <br /> need for our audit and the dates required will be provided in a separate communication. <br /> At the conclusion of the engagement,we will complete the auditor sections of the electronic Data Collection <br /> Form SF-SAC and perForm the steps to certify the Form SF-SAC and single audit reporting package. It is <br /> management's responsibility to complete the auditee sections of the Data Collection Form.We will create the <br /> single audit reporting package PDF file for submission; however, it is management's responsibility to review for <br /> completeness and accuracy and electronically submit the reporting package(including financial statements, <br /> schedule of expenditures of federal awards,summary schedule of prior audit findings,auditors' reports,and <br /> corrective action plan)along with the Data Collection Form to the federal audit clearinghouse and, if <br /> appropriate,to pass-through entities.The Data Collection Form and the reporting package must be <br /> electronically submitted within the earlier of 30 calendar days after receipt of the auditors' reports or nine <br /> months after the end of the audit period. <br />