R2023-254 Resolution Authorizing Professional Service Agreement with Sikich LLP for Auditing Services and Non-Audit Advisory Services

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% SIKICH. SIKICH.COM SPECIFIC AUDIT APPROACH From identifying expectations to executing a plan to preparing for next year,our approach is holistic and always forward-thinking. IDENTI For the City of Decatur, our approach satisfies a number of requirements, including high-quality service, access to senior resources and specialization in the government industry.We strongly believe Sikich is the firm that can offer you all of these and more. We will tailor this engagement to the City of Decatur's specific needs CLIENT Needs — always with a view toward identifying new opportunities for financial SERVICE and operational improvement. Procedures are designed to give full CYCLE attention to evaluating significant areas,including those that present the greatest risk. Sikich's holistic approach will address critical compliance and risk management needs. Before embarking on this engagement,we will make certain to have a clear understanding of your mission and strategic direction.We do this by identifying and addressing risks and helping you ensure financial strength.We strongly believe there is no such thing as too much communication,not only during the engagement,but also throughout the year. AUDIT STANDARDS The objective of our audit is to issue an unmodified opinion on the City of Decatur's governmental activities,business-type activities,the discretely presented component units,each major fund and the aggregate remaining fund information that collectively comprise the City of Decatur's basic financial statements. The audit will be conducted in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants,and,if necessary, generally accepted government auditing standards issued by the United States Government Accountability Office (GAO, 2018),the Single Audit Act of 1996 and the Uniform Guidance.Our firm will issue an opinion on the basic financial statements and will subject the combining and individual fund financial statements and schedules and any other supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole. In addition,we will apply certain limited procedures to the Required Supplementary Information.These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. We will not audit the Civic Center Authority(discretely presented component unit)or any introductory or statistical sections of the annual comprehensive financial report,if applicable,and accordingly,will not express an opinion on the information contained in these sections. Wherever possible,we will utilize your schedules to maximize efficiencies and contain audit costs.We request that the City of Decatur provide us with the basic information required for our audit. ACCOUNTING TECHNOLOGY ADVISORY City of Decatur Service Proposal 1 8