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The Government Auditing Standards report on internal control over financial reporting and on compliance <br /> and other matters will include a paragraph that states(1)that the purpose of the report is solely to describe <br /> the scope of our testing of internal control and compliance and the results of that testing,and not to provide <br /> an opinion on the effectiveness of the entity's internal control or on compliance,and(2)that the report is <br /> an integral part of an audit performed in accordance with Government Auditing Standards in considering <br /> the entity's internal control and compliance.The Uniform Guidance report on internal control over <br /> compliance will include a paragraph that states that the purpose of the report on internal control over <br /> compliance is solely to describe the scope of our testing of internal control over compliance and the results <br /> of that testing based on the requirements of the Uniform Guidance.Both reports will state that the report is <br /> not suitable for any other purpose. <br /> We will issue written reports upon completion of our audit of your financial statements and compliance <br /> with requirements applicable to major programs. <br /> We will make reference to MCK CPAs&Advisors's audit of Civic Center Authority in our report on your <br /> financial statements. <br /> Circumstances may arise in which our report may differ from its expected form and content based on the <br /> results of our audit.Depending on the nature of these circumstances,it may be necessary for us to modify <br /> our opinions,add an emphasis-of-matter or other-matter paragraph to our auditors'report,or if necessary, <br /> withdraw from the engagement. If our opinions on the financial statements or compliance are other than <br /> unmodified,we will discuss the reasons with you in advance.If circumstances occur related to the condition <br /> of your records,the availability of sufficient,appropriate audit evidence,or the existence of a significant risk <br /> of material misstatement of the financial statements or material noncompliance caused by error,fraudulent <br /> financial reporting,or misappropriation of assets,which in our professional judgment prevent us from <br /> completing the audit or forming an opinion on the financial statements or an opinion on compliance,we <br /> retain the right to take any course of action permitted by professional standards,including declining to <br /> express opinions or issue reports,or withdrawing from the engagement. <br /> Auditor responsibilities,procedures,and limitations <br /> We will conduct our audit in accordance with U.S.GAAS,the standards for financial audits contained in <br /> Government Auditing Standards,and the Uniform Guidance. <br /> Those standards require that we exercise professional judgment and maintain professional skepticism <br /> throughout the planning and performance of the audit.As part of our audit,we will: <br /> • Identify and assess the risks of material misstatement of the financial statements and material <br /> noncompliance,whether due to fraud or error,design and perform audit procedures responsive to those <br /> risks,and evaluate whether audit evidence obtained is sufficient and appropriate to provide a basis for our <br /> opinion.The risk of not detecting a material misstatement or a material noncompliance resulting from <br /> fraud is higher than for one resulting from error,as fraud may involve collusion,forgery,intentional <br /> omissions,misrepresentations,or the override of internal control. <br /> •Obtain an understanding of internal control relevant to the audit in order to design audit procedures that <br /> Page 3 of 12 <br />