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August 9,2021 <br /> City of Decatur <br /> Page 5 <br /> procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable <br /> assurance of detecting waste or abuse. <br /> In addition,an audit is not designed to detect immaterial misstatements or violations of laws or governmental <br /> regulations that do not have a direct and material effect on the financial statements or on major programs. <br /> However,we will inform the appropriate level of management and those charged with governance of any <br /> material errors,fraudulent financial reporting,or misappropriation of assets that come to our attention.We will <br /> also inform the appropriate level of management and those charged with governance of any violations of laws <br /> or governmental regulations that come to our attention,unless clearly inconsequential.We will include such <br /> matters in the reports required for a single audit. <br /> Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to <br /> preventing and detecting fraud or errors that are material to the financial statements and to preventing and <br /> detecting misstatements resulting from noncompliance with provisions of laws, regulations,contracts,and grant <br /> agreements that have a material effect on the financial statements.Our tests, if performed,will be less in scope <br /> than would be necessary to render an opinion on internal control and,accordingly,no opinion will be expressed <br /> in our report on internal control issued pursuant to Government Auditing Standards. <br /> As required by the Uniform Guidance,we will perform tests of controls over compliance to evaluate the <br /> effectiveness of the design and operation of controls that we consider relevant to preventing or detecting <br /> material noncompliance with the direct and material compliance requirements applicable to each major federal <br /> award program. However,our tests will be less in scope than would be necessary to render an opinion on those <br /> controls and,accordingly, no opinion will be expressed in our report on internal control issued pursuant to the <br /> Uniform Guidance. I <br /> An audit is not designed to provide assurance on internal control or to identify deficiencies,significant <br /> deficiencies,or material weaknesses in internal control. However,we will communicate to you in writing <br /> significant deficiencies or material weaknesses in internal control relevant to the audit of the basic financial <br /> statements that we identify during the audit that are required to be communicated under AICPA professional <br /> standards,Government Auditing Standards,and the Uniform Guidance. <br /> As part of obtaining reasonable assurance about whether the financial statements are free of material <br /> misstatement,we will perform tests of the entity's compliance with the provisions of laws,regulations, <br /> contracts,and grant agreements that have a material effect on the financial statements.However,the objective <br /> of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in <br /> our report on compliance issued pursuant to Government Auditing Standards. <br /> We will include in our report on internal control over financial reporting and on compliance relevant information <br /> about any identified or suspected instances of fraud and any identified or suspected noncompliance with <br /> provisions of laws,regulations,contracts,or grant agreements that may have occurred that are required to be <br /> communicated under Government Auditing Standards. <br /> The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about <br /> whether the auditee has complied with federal statutes, regulations,and the terms and conditions of federal <br /> awards that may have a direct and material effecI on each of the entity's major programs.Our procedures will <br />