Laserfiche WebLink
August 9,2021 <br /> City of Decatur <br /> Page 10 <br /> Use of financial statements <br /> The financial statements and our report thereon are for management's use. If you intend to reproduce and <br /> publish the financial statements and our report thereon,they must be reproduced in their entirety. Inclusion of <br /> the audited financial statements in a document,such as an annual report or an offering document,should be <br /> done only with our prior approval of the document.You are responsible to provide us the opportunity to review <br /> such documents before issuance. <br /> Should you decide to include or incorporate by reference these financial statements and our auditors'report(s) <br /> thereon in a future private placement or other offering of equity or debt securities,you agree that we are under <br /> no obligation to re-issue our report or provide consent for the use of our report in such a registration or offering <br /> document.We will determine,at our sole discretion,whether we will re-issue our report or provide consent for <br /> the use of our report only after we have performed the procedures we consider necessary in the circumstances. <br /> If we decide to re-issue our report or consent to the use of our report,we will be required to perform certain <br /> procedures including, but not limited to,(a) reading other information incorporated by reference in the <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 />