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CliftonLarsonAllen LLP <br /> . 2511 Galen Drive <br /> Champaign,IL 61821 <br /> 217-351-7400 1 fax 217-355-9549 <br /> Clifton LarsonAllen www.cliftonlarsonallen.com <br /> April 29, 2013 <br /> City Council <br /> City of Decatur <br /> #1 Gary K. Anderson Plaza <br /> Decatur, IL 62523-1196 <br /> Dear Council Members: <br /> We are pleased to serve City of Decatur(hereinafter "you" or the "Entity") as your independent <br /> accountants. The purpose of this engagement letter and the accompanying Professional Services <br /> Agreement, which is attached and incorporated by reference, is to confirm our acceptance and <br /> understanding of the terms of our agreement. This letter and the attached Professional Services <br /> Agreement also clarify the nature, extent and limitations of the auditing and nonattest services to <br /> be provided. <br /> Hope Wheeler will be the relationship and audit engagement partner responsible for the services <br /> provided to you. She will be assisted on this engagement by Todd Davis, manager. In addition <br /> to the services that we are to provide under this engagement letter, we would also be pleased to <br /> assist the Entity on issues as they arise throughout the year. We hope that you will contact either <br /> of these individuals when you believe the firm can be of assistance. Any such future services are <br /> outside the scope of this engagement and their terms would be covered by a separate engagement <br /> letter. <br /> Services to be Provided <br /> Our services will include: <br /> Auditing services. We will audit the financial statements of the government activities,the <br /> business-type activities, the discretely presented component unit, each major fund, and the <br /> aggregate remaining fund information of the City of Decatur, Illinois as of and for the year <br /> ended April 30, 2013 and the related notes to the financial statements. We will also report on the <br /> supplementary information accompanying the financial statements. In addition, we will audit the <br /> statement of revenues and expenses of Decatur Public Transit System for the year ended June 30, <br /> 2013. Also, as part of this audit, we will separately report on any active Tax Increment <br /> Financing Funds. Our audit will be made in accordance with auditing standards generally <br /> accepted in the United States of America, and Government Auditing Standards, issued by the <br /> Comptroller General of the United States. In addition, we will perform a compliance audit in <br /> accordance with Office of Management and Budget (OMB) Circular A-133, "Audits of States, <br /> Local Governments, and Non-Profit Organizations. " <br /> Nonattest services. We will also provide you with the following nonattest services: <br /> • Assisting you with: <br /> o Drafting financial statements and footnotes <br /> o Drafting the State of Illinois Annual Financial Report <br /> o Preparation of the Data Collection Form <br /> • Proposing adjusting journal entries <br />