R2015-118 AUTHORIZING MAYOR AND CITY MANAGER TO EXECUTE A PROFESSIONAL SERVICE AGREEMENT Cliftonlarsonallen, LLP

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ti;-�t;::,-.L�r?"'_._Gw5 :.',c;C�ca�:., ?�cu+i o�•- The foilowing information other than RSI accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements and our aud'rtors'report will not provide an opinion or any assurance on that information: 1. Statistical information 2. Introductory section No�audit services We will also provide the following nonaudit services: • Preparation of your financial statements,schedule of expenditures of federal awards,and related notes. • Drafting the State of Illinois Annual Financial Report. • Preparation of the Data Collection Form. • Preparation of adjusting journal entries. Audit objectives The objective of our audit is the expression of opinions about whether your basic financial statements are fairly presented,in all material respects,in conformity with accounting principles generally accepted in the United States of America (U.S.GAAP),Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America{U.S.GAAS);the standards for financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States;the Single Audit Act Amendments of 1996;and the provisions of Office of Management and Budget(OMB)Circular A-133,Audits of States, Loca!Governments,and Nan-Profri Organizations.Our audit will include tests of you�accounting records, a determination of major program(sj in accordance with OMB Circular A-133,and other procedures we consider necessary to enable us to express opinions and render the required reports.We will apply certain limited procedures to the RSI in accordance with U.S.GAAS.However,we will not express an opinion or provide any assurance on the RSI because the limited pracedures do not provide us with sufficient evidence to express an opinion or provide any assurance.We will also perform procedures to enable us to express an opinion on whether the supplementary information(as identi�ed above)other than RSI accompanying the financial statements is fairly stated, in all material respects,in relation to the financial statements as a whole. The objectives of our audit also include: • Reporting on internal control related to the financial statements and on compliance with the provisions of laws, regulations,contrads,and grant agreements,noncompliance with which could have a material effect on the financial statements in accordance with Governmeni Auditing Standards. • Reporting on internal control related to major programs and expressing an opinion(or disclaimer of opinion)on compliance with laws,regulations,and the provisions of contracts and grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1946 and OMB Circular A-133.