R2021-147 Resolution Authorizing Professional Service Agreement with CliftonLarsonAllen, LLP for Auditing Services and Non-Audit Advisory Services

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August 9,2021 City of Decatur Page 11 Engagement administration and other matters We understand that your employees will prepare all confirmations,account analyses,and audit schedules we request and will locate any documents or invoices selected by us for testing.A list of information we expect to need for our audit and the dates required will be provided in a separate communication. At the conclusion of the engagement,we will complete the auditor sections of the electronic Data Collection Form SF-SAC and perform the steps to certify the Form SF-SAC and single audit reporting package.It is management's responsibility to complete the auditee sections of the Data Collection Form.We will create the single audit reporting package PDF file for submission;however,it is management's responsibility to review for completeness and accuracy and electronically submit the reporting package(including financial statements, schedule of expenditures of federal awards,summary schedule of prior audit findings,auditors'reports,and corrective action plan)along with the Data Collection Form to the federal audit clearinghouse and, if appropriate,to pass-through entities.The Data Collection Form and the reporting package must be electronically submitted within the earlier of 30 calendar days after receipt of the auditors'reports or nine months after the end of the audit period. We will provide copies of our reports to the entity; however,management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation,or containing confidential or sensitive information,copies of our reports are to be made available for public inspection. We are available to perform additional procedures with regard to fraud detection and prevention,at your request,as a separate engagement,subject to completion of our normal engagement acceptance procedures. The terms and fees of such an engagement would be documented in a separate engagement letter. The audit documentation for this engagement is the sole and exclusive property of CLA and constitutes confidential and proprietary information.However,subject to applicable laws and regulations,audit documentation and appropriate individuals will be made available upon request and in a timely manner to a regulator,cognizant or oversight agency for audit,or pass-through entity,or its designee,a federal agency providing direct or indirect funding,or the U.S.Government Accountability Office for purposes of a quality review of the audit,to resolve audit findings,or to carry out oversight responsibilities.We will notify you of any such request. If requested,access to such audit documentation will be provided under the supervision of CLA personnel. Furthermore, upon request,we may provide copies of selected audit documentation to the aforementioned parties.These parties may intend,or decide,to distribute the copies or information contained therein to others,including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of seven years after the report release date or for any additional period requested by a regulator,cognizant or oversight agency for audit,or pass-through entity. If we are aware that a federal awarding agency,pass-through entity,or auditee is contesting an audit finding,we will contact the party(ies)contesting the audit finding for guidance prior to destroying the audit documentation. Except as permitted by the"Consent"section of this agreement,CLA will not disclose any confidential, proprietary,or privileged information of the entity to any persons without the authorization of entity management or unless required by law.This confidentiality provision does not prohibit us from disclosing your information to one or more of our affiliated companies in order to provide services that you have requested