Laserfiche WebLink
CliftonLarso^.�uen LL? <br /> �,, ''.;�a 2511 G2�er.Drive <br /> ',,%�;', _ Champaig�,(LS1�2? <br /> "' 2'!?35�-7400 i fax 2�'r35�-9549 <br /> Ctifton�arsonAllen ����n�.� <br /> September 22,2015 <br /> City Council and Management <br /> City of Decatur <br /> #1 Gary K.Anderson Plaza <br /> Decatur,il 62523-1196 <br /> Dear Council Members: <br /> We are pleased to confirm our understanding af the ierms and objectives of our engagement and the nature <br /> and limitations of the audit and nonaudit services CliftonLarsonAllen LLP(CLAj will provide for City of Decatur <br /> ("you,""your,"or"the entity')for the year ended December 31,2015. <br /> Hope Wheeler is responsible for the perFormance of the audit engagement. <br /> Audit senrices <br /> We will audit the financiai statements of the governmentai activities,the business-type activities,the discretely <br /> presented camponent unit,each major fund,and the aggregate remaining�fund information,which coliectivety <br /> comprise the basic financial statements of City of Decatur,as of and fnr#he year ended December 31,2015,and <br /> the related notes to the financial statements. <br /> The Governmental Accounting Standards Board(GASB)provides fnr certain required suppiementary information <br /> (R51)to aceompany the entity's basic financial statements.The RSI will be subjected to certain limitet! <br /> procedures, but will not be audited.The foliowing RSI will be subjected to certain limited procedures,but wili <br /> not be audited. <br /> 1. Management's discussion and analysis. <br /> 2. Budgetary compariso�schedules for Generai Fund and major speciai revenue funds. <br /> 3. GASB-required supplementary pension and OPEB infomnation. <br /> We will also evaluate and report on the presentation of the following supplementary information other than RSI <br /> accompanying the financial statements in relation to the#inancial statements as a whole: <br /> 1. Schedule of expenditures of federal awards <br /> 2. Budgetary comparisan schedules for non-major funds <br /> 3. Combining statements <br /> � �+�rca+derems+e«ar�atn�arac� <br /> tVT6RNnT;uv�f, <br />