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August 9,2021 <br /> City of Decatur <br /> Page 9 <br /> objectives discussed in the"Audit objectives"section of this letter.This responsibility includes relaying to us <br /> corrective actions taken to address significant findings and recommendations resulting from those audits, <br /> attestation engagements, performance audits,or other engagements or studies.You are also responsible for <br /> providing management's views on our current findings,conclusions,and recommendations,as well as your <br /> planned corrective actions for the report,and for the timing and format for providing that information. <br /> Responsibilities and limitations related to nonaudit services <br /> For all nonaudit services we may provide to you,management agrees to assume all management <br /> responsibilities;oversee the services by designating an individual,preferably within senior management,who <br /> possesses suitable skill, knowledge,and/or experience to understand and oversee the services;evaluate the <br /> adequacy and results of the services;and accept responsibility for the results of the services.Management is <br /> also responsible for ensuring that your data and records are complete and that you have received sufficient <br /> information to oversee the services. <br /> The responsibilities and limitations related to the nonaudit services performed as part of this engagement are as <br /> follows: <br /> • We will prepare a draft of your financial statements,schedule of expenditures of federal awards, related <br /> notes,and RSI (excluding the MD&A)in conformity with U.S.GAAP and the Uniform Guidance based on <br /> information provided by you.Since the preparation and fair presentation of the financial statements, <br /> schedule of expenditures of federal awards,and RSI is your responsibility,you will be required to <br /> acknowledge in the representation letter our assistance with preparation of the financial statements, <br /> schedule of expenditures of federal awards,and RSI and that you have reviewed and approved the <br /> financial statements,schedule of expenditures of federal awards,related notes,and RSI prior to their <br /> issuance and have accepted responsibility for them.You have a responsibility to be in a position in fact <br /> and appearance to make an informed judgment on those financial statements,schedule of expenditures <br /> of federal awards,and RSI. <br /> • We will prepare a draft of your supplementary information (excluding the transmittal letter and <br /> statistical section).Since the preparation of the supplementary information in accordance with the <br /> applicable criteria is your responsibility,you will be required to review,approve,and accept <br /> responsibility for the supplementary information prior to its issuance and have a responsibility to be in a <br /> position in fact and appearance to make an informed judgment on the supplementary information. <br /> • We will propose adjusting journal entries,as needed.You will be required to review and approve those <br /> entries and to understand the nature of the changes and their impact on the financial statements. <br /> t <br /> • We will prepare the Data Collection Form.Management is responsible to review for completeness and <br /> accuracy before submitting to the Federal Audit Clearing House. <br /> These nonaudit services do not constitute an audit under Government Auditing Standards and such services will <br /> not be conducted in accordance with Government Auditing Standards. <br />