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CliftonLarsonAllen LLP <br /> 301 North Neil Street,Suite 205 <br /> . Champaign,IL 61820 <br /> phone 217-351-7400 fax 217-355-9549 <br /> CLAconnect.com <br /> August 9,2021 <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 nature <br /> and limitations of the audit and nonaudit services Clifton LarsonAllen LLP("CLA,""we,""us,"and"our")will <br /> provide for City of Decatur("you,""your,"or"the entity")for the year ended December 31,2021. <br /> Hope Wheeler is responsible for the performance of the audit engagement. <br /> Scope of 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 /> 31,2021,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. Budgetary comparison schedules,for the general fund and any major special revenue funds <br /> 3. GASB-required supplementary pension and OPEB information. <br /> We will also evaluate and report on the presentation of the supplementary information other than RSI <br /> accompanying the financial statements in relation to the financial statements as a whole. <br /> We will also evaluate and report on the presentation of the following supplementary information other than RSI <br /> accompanying the financial statements in relation 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 /> Amembarof <br /> Nexia CLA is an independent member of Nexia International,a leading,global network of independent <br /> Meunting and consulting firms.See nexia.com/member-firm-disclaimer for details. <br />