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

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representatio�letter that(1)you are responsibie for presentation of the schedule of expenditures of federal awards in accortlance with OMB Circular A-133;(2j you believe the schedule of expenditures of federal awards, including its form and content,is fairiy presented in accordance with OMB Circular A-133;(3)the methods of measurement or presentation have not changed from those used in the prior period(or,if they have changed, the reasons for such changes);and(4)you have disclosed to us any significant assumptions or interpretations underlying the measuremeni or presentation of the schedule of expenditures af federal awards. Management is responsible for the preparation of other supplementary information in accordance with U.S. GAAP.You agree to include our report on the suppiementary information in any document that con#ains,and indicates that we have reported on,the wpplementary in#ormation.You also agree to include the audited financial statements with any presentation of ihe supplementary information that includes our report thereon or make the audited financial statements readily available to users of the wpplementary information no later than the date the supplementary information is issued with our report thereon.You agree to provide us written representations related to the presentation of the supplementary infornnation. Management is responsible for providing us with a written confirmatior+conceming representations made by you and your staff to us in connection with the audit and the presentation o#the basic financial statements and RSI.During our engagement,we will request inforn�ati�on and explanations fram you regarding,among other matters,the enti#y's adivities,internai controi,future pians,specific transactions,and accounting systems and procedures.The pracedures we will perform during our engagement and the conclusions we reach as a basis for our report will be heavily influenced by the representations that we receive in ihe representation letter and athervvise from you.Accordingiy,inaccurate,incomplete,or fafse reQresentations could cause us to expend unnecessary effort or could cause a material fraud or error to go undetected by our procedures.In view of the foregoing,you agree that we shail not be responsibie for any misstatements in th�entity's financial statements that we may fail to detect as a resuit of misrepresentations made to us by you. Management is responsibie for establishing as�d main#eining a protess for tracking the status of audit findings and recommendations.Management is ats�r�sponsible for ideniifying for us previous financia)audits, attestatlon engagements,performan�e audtts,e�r other studies reiated to the objectives discussed in the"Audit objectives"section of this letter.This responsibility inciudes relaying to us corrective actions taken to address significant findings and recommendations rtsulLing from those audits,attestation engagements,performance audits,or othe�engagements or studies.You are also responsible for providing management's views t�n our current�indings,conclusions,and recommendations,as well as your pla�ned corrective actions for the report, and for the timing and format for providing that information. Respnnsibilities and limitations related M nawudit services For all nonaudit services we may p�ovide to you,management agrees to�ssume ali management responsibilities;oversee the services by designating an individual,preferaWy v++ithin senior ma�agement,who possesses suitabte skiil,knowledge,and/or experience to understand�nd oversee the seroices;evaluate the adequacy and results of the services;and accept responsibility for the results of the services.