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CLA(CliftonLarsonAllen LLP) <br /> 301 North Neil Street,Suite 205 <br /> Champaign,IL 61820 <br /> 217-351-7400�fax 217-355-9549 <br /> CLAconnect.com <br /> July 31, 2019 <br /> City Council and Management <br /> City of Decatur <br /> #1 Gary K.Anderson Plaza <br /> Decatur, IL 62523-1196 <br /> Dear City Council and Management: <br /> We are pleased to confirm our understanding of the terms and objectives of our engagement and the natu�e <br /> and limitations of the audit and nonaudit services CliftonLarsonAllen LLP ("CLA,""we," "us,"and"our")will <br /> provide for City of Decatur("you," "your,"or"the entity")for the year ended December 31,2019. <br /> Hope Wheeler is responsible for the performance of the audit engagement. <br /> Audit services <br /> We will audit the financial statements of the governmental activities,the business-type activities,the aggregate <br /> discretely presented component unit,each major fund, and the aggregate remaining fund information,which <br /> collectively comprise the basic financial statements of City of Decatur, as of and for the year ended December <br /> 31, 2019, and the related notes to the financial statements. <br /> The Governmental Accounting Standards Board (GASB) provides for certain required supplementary information <br /> (RSI)to accompany the entity's basic financial statements.The following RSI will be subjected to certain limited <br /> procedures, but will not be audited. <br /> 1. Management's discussion and analysis <br /> 2. Certain budgetary comparison schedules <br /> 3. GASB-required supplementary pension and OPEB information <br /> We will also evaluate and report on the presentation of the following supplementary information other than RSI <br /> accompanying the financial statements in �elation to the financial statements as a whole: <br /> 1. Schedule of expenditures of federal awards <br /> 2. Budgetary comparison schedules for other funds <br /> 3. Combining statements <br /> 4. State of Illinois Consolidated Year-End Financial Report(CYEFR) <br /> � A member of <br /> �Nexia <br /> International <br />