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August 9,2021
<br /> City of Decatur
<br /> Page 7
<br /> You are responsible for the,design,implementation,and maintenance of effective internal control, including
<br /> internal control over compliance, relevant to the preparation and fair presentation of financial statements that
<br /> are free from material misstatement,whether due to fraud or error,including evaluating and monitoring
<br /> ongoing activities and safeguarding assets to help ensure that appropriate goals and objectives are met;and
<br /> that there is reasonable assurance that government programs are administered in compliance with compliance
<br /> requirements.
<br /> You are responsible for the design,implementation,and maintenance of internal controls to prevent and detect
<br /> fraud;assessing the risk that the financial statements'may be materially misstated as a result of fraud;and for
<br /> informing us about all known or suspected fraud affecting the entity involving(1)management, (2)employees
<br /> who have significant roles in internal control,and (3)others where the fraud could have a material effect on the
<br /> financial statements.Your responsibilities include informing us of your knowledge of any allegations of fraud or
<br /> suspected fraud affecting the entity received in communications from employees,former employees,grantors,
<br /> regulators,or others. In addition,you are responsible for implementing systems designed to achieve compliance
<br /> with applicable laws and regulations and the provisions of contracts and grant agreements,including compliance
<br /> with federal statutes,regulations,and the terms and conditions of federal awards applicable to the entity's
<br /> federal programs;identifying and ensuring that the entity complies with applicable laws,regulations,contracts,
<br /> and grant agreements, including compliance with federal statutes,regulations,and the terms and conditions of
<br /> federal awards applicable to the entity's federal programs;and informing us of all instances of identified or
<br /> suspected noncompliance whose effects on the financial statements should be considered.
<br /> You are responsible for taking timely and appropriate steps to remedy any fraud and noncompliance with
<br /> provisions of laws, regulations,contracts,and grant agreements that we may report.Additionally,as required by
<br /> the Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal
<br /> statutes, regulations,and the terms and conditions of federal awards;take prompt action when instances of
<br /> noncompliance are identified,including noncompliance identified in audit findings;and to follow up and take
<br /> prompt corrective action on reported audit findings and to prepare a summary schedule of prior audit findings
<br /> and a corrective action plan.The summary schedule of prior audit findings should be available for our review on
<br /> November 15,2021.
<br /> You are responsible for providing us with(1)access to all information of which you are aware that is relevant to
<br /> the preparation and fair presentation of the financial statements,including amounts and disclosures,such as
<br /> records,documentation, identification of all related parties and all related-party relationships and transactions,
<br /> and other matters,and for the accuracy and completeness of that information (including information from
<br /> within and outside of the general and subsidiary ledgers),and for ensuring management information and
<br /> financial information is reliable and properly reported;(2)access to personnel,accounts,books,records,
<br /> supporting documentation,and other information as needed to perform an audit under the Uniform Guidance;
<br /> (3)additional information that we may request for the purpose of the audit;and (4) unrestricted access to
<br /> persons within the entity from whom we determine it necessary to obtain audit evidence.You agree to inform
<br /> us of events occurring or facts discovered subsequent to the date of the financial statements that may affect the
<br /> financial statements.You are also responsible for providing us access to component information,those charged
<br /> with governance of components,component management,and component auditors(including relevant audit
<br /> documentation and communications).
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