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 3 because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.We will also perform procedures to enable us to express an opinion on whether the supplementary information(as identified above)other than RSI accompanying the financial statements is fairly stated,.in all material respects,in relation to the financial statements as a whole. The objectives of our audit also include: • Reporting on internal control over financial reporting and on compliance with the provisions of laws, regulations,contracts,and award agreements,noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Reporting on internal control over compliance related to major programs and expressing an opinion(or disclaimer of opinion)on compliance with federal statutes, regulations,and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Uniform Guidance. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states(1)that the purpose of the report is solely to describe the scope of our testing of internal control and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or on compliance,and(2)that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance.The Uniform Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. We will issue written reports upon completion of our audit of your financial statements and compliance with requirements applicable to major programs.We will make reference to MCK CPAs&Advisor's audit of the Civic Center Authority in our report on your financial statements. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances,it may be necessary for us to modify our opinions,add an emphasis-of-matter or other-matter paragraph to our auditors'report,or if necessary,withdraw from the engagement. If our opinions on the financial statements or the single audit compliance opinion is other than unmodified,we will discuss the reasons with you in advance. If circumstances occur related to the condition of your records,the availability of sufficient, appropriate audit evidence,or the existence of a significant risk of material misstatement of the financial statements or material noncompliance caused by error,fraudulent financial reporting,or misappropriation of assets,which in our professional judgment prevent us from completing the audit or forming opinions on the financial statements or an opinion on compliance,we retain the right to take any course of action permitted by professional standards,including declining to express opinions or issue reports,or withdrawing from the engagement. We also will issue a written report on Illinois Municipal Code Subsection(q)Section 11.74.4-3 of Public Act 85- 1142 upon completion of our audit.