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% SIKICH. SI KICH.COM <br /> IDENTIFICATION OF POTENTIAL AUDIT PROBLEMS <br /> Our firm's approach to resolving any problems that arise during the audit is the same as our overall approach to the audit— <br /> professionalism.Professionalism in performing the audit is the cornerstone to our philosophy during all phases of the audit. <br /> Any problems encountered during the audit,except for irregularities and illegal acts,will be discussed and documented with <br /> Finance Director.The timing of this discussion will provide the City of Decatur with ample time to rectify any situations that <br /> may otherwise result in the issuance of a qualified audit opinion.Irregularities and illegal acts detected or of which we become <br /> aware of will be communicated in writing to Finance Director or the appropriate level as defined in our professional <br /> standards. <br /> Our firm's philosophy on additional fees and/or billings is based on an understanding between the firm and the client of the <br /> scope of the work to be performed.We have proposed a"not-to-exceed fee"for the audit,the scope and timing of which was <br /> specified by the City of Decatur.The billings for the audit would not exceed this fee unless the City of Decatur specifically <br /> requests that the scope of the engagement be expanded and the City of Decatur and the firm reach a mutual agreement,in <br /> writing,as to the expanded scope of the engagement and the fee,if any,for the expanded scope. <br /> Sikich will comply with all relevant rules and regulations of authoritative bodies and the AICPA Code of Professional Conduct <br /> regarding access to our working papers and audit documentation. Reasonable requests for access will not be denied. <br /> ACCOUNTING TECHNOLOGY ADVISORY City of Decatur Service Proposal 1 16 <br />