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August 9,2021 <br /> City of Decatur <br /> Page 14 <br /> • Processing immaterial adjustments through the financial statements <br /> Additional work resulting from unanticipated changes in your organization or accounting records <br /> If your organization undergoes significant changes in key personnel,accounting systems,and/or internal <br /> control,we are required to update our audit documentation and audit plan.The following are examples <br /> of situations that will require additional audit work: <br /> • Revising documentation of your internal control for changes resulting from your implementation <br /> of new information systems <br /> • Deterioration in the quality of the entity's accounting records during the current-year <br /> engagement in comparison to the prior-year engagement <br /> • Significant new accounting issues <br /> • Significant changes in your volume of business <br /> • Mergers,acquisitions,or other business combinations <br /> • New or unusual transactions <br /> • Changes in audit scope or requirements resulting from changes in your activities <br /> • Erroneous or incomplete accounting records <br /> • Evidence of material weaknesses or significant deficiencies in internal control <br /> • Substantial increases in the number or significance of problem loans <br /> • Regulatory examination matters <br /> • Implementation or adoption of new or existing accounting, reporting, regulatory,or tax <br /> requirements <br /> Changes in engagement timing and assistance by your personnel <br /> The fee estimate is based on anticipated cooperation from your personnel and their assistance with <br /> timely preparation of confirmations and requested schedules. If the requested items are not available <br /> on the dates required or are not accurate,we will advise management.Additional time and costs may <br /> be necessary because of such unanticipated delays. Examples of situations that may cause our <br /> estimated fee to increase include: <br /> • Significant delays in responding to our requests for information such as reconciling variances or <br /> providing requested supporting documentation(e.g.,invoices,contracts,and other documents) <br /> • Rescheduling our fieldwork <br />