R2013-51 AUTHORIZING CITY MANAGER TO ENTER A PROFESSIONAL SERVICE AGREEMENT WITH CLIFTONLARSONALLEN, LLP

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You are responsible for providing us access to all knowledge and/or experience and understand the information of which they are aware that is relevant to services performed sufficiently to be able to oversee the preparation and fair presentation of the financial them. statements such as financial records,documentation and other matters. You are also responsible for You will disclose any significant vendor relationships providing additional information that we may request where the vendor transaction is structured such that the for the purpose of the audit,and providing us vendor is responsible for program compliance under unrestricted access to persons within the entity from OMB Circular A-133. whom we determine it necessary to obtain audit evidence. Additional Management Responsibilities Under OMB Circular A-133 Although our firm may prepare or help in preparing Management has numerous responsibilities under OMB your basic financial statements and the schedule of Circular A-133. Such responsibilities include expenditures of federal awards,the statements and the identifying government award programs and schedule of expenditures of federal awards are the understanding and complying with the compliance representations of your management("Management"). requirements,and for preparation of the schedule of You are responsible for submitting the reporting expenditures of federal awards in accordance with the package and for following up and taking corrective requirements of OMB Circular A-133. action on audit findings, including the preparation of a summary schedule of prior audit findings and a Management is also responsible for establishing and corrective action plan. You are responsible for maintaining effective internal controls,including adjusting the basic financial statements to correct internal controls over compliance,and for evaluating material misstatements,and for affirming to us in the and monitoring ongoing activities to help ensure that representation letter as further discussed below that appropriate goals and objectives are met and that there P ( ) the effects of any uncorrected misstatements is reasonable assurance that government programs are aggregated by us during the current engagement and administered in compliance with compliance pertaining to the latest period presented are immaterial, requirements. both individually and in the aggregate,to the opinion Your responsibilities also include identifying units in the financial statements. P significant vendor relationshipsin which the vendor g You are responsible for the preparation of the has responsibility for program compliance and for the supplementary information in accordance with accuracy and completeness of that information. accounting principles generally accepted in the United States of America. You agree to acknowledge this In addition,you are responsible for identifying and responsibility in a written representation to us ensuring that the Entity complies with applicable laws, including that you believe this information,including regulations,contracts,agreements,and grants. form and content,is fairly presented in accordance with Additionally,as required by OMB Circular A-133,it is accounting principles generally accepted in the United management's responsibility to follow up and take States of America,that measurement or presentation corrective action on reported audit findings and to Prepare a summary schedule of prior audit findings and methods have not changed from the prior period(or if they have,the reasons for such change),and that you a corrective action plan. have disclosed to us any significant underlying Management is responsible for establishing and assumptions or interpretations. You also agree to make --the-audited financial statements readily available to- maintaining a process for tracking the status of audit findings and recommendations. You are also users of the supplementary information no later than responsible for providing management's views on our the date the supplementary information is issued with current findings,conclusions,and recommendations,as our report thereon. well as your planned corrective actions for the report, For all nonattest services we perform in connection and for the timing and format for providing that with our engagement you agree to assume all information. management responsibilities,designate an individual to Limitation on Who May Use Our Services oversee the services,evaluate the adequacy and results It is our understanding that the primary intent of of the services performed and accept responsibility for engaging our professional audit services is for the the results of the services. The individual designated to benefit of the Management of City of Decatur. Our oversee the services needs to possess suitable skill, Page 6