Laserfiche WebLink
�� G . <br /> underson LLp <br /> Certified Public Accountants&Consultants <br /> April 20, 2005 <br /> Honorable Mayor and City Council <br /> City of Decatur, Illinois <br /> #1 Gary K. Anderson Plaza <br /> Decatur, IL 62523 <br /> Dear Mayor and City Council: <br /> We are pleased to serve you as your independent accountants. The purpose of this <br /> letter is to confirm the terms of our agreement. This letter also clarifies the nature and <br /> extent of the auditing and accounting services to be provided. <br /> Mr. Philip Muehl will be the client partner responsible for these services to be provided <br /> to you. Mrs. Hope Wheeler also will be assigned to you. This arrangement assures <br /> that another person you know will be familiar with your operations. It also provides a <br /> person who can substitute for Phil should he not be available. We hope you will call <br /> either of th�se persons when you believe the firm can be of assistance. <br /> Our services will include: <br /> Auditing services. We will audit the financial statements of the governmental <br /> activities, the business-type activities, the discretely presented component unit, each <br /> major fund, and the aggregate remaining fund information of the City of Decatur, Illinois <br /> (City) as of and for the year ending April 30, 2005 and the statement of revenues, <br /> expenses, and changes in net assets of the Decatur Public Transit System (DPTS) of <br /> the City of Decatur, Illinois for the year ended June 30, 2005. <br /> Our audit for the City will be performed in accordance with auditing standards generally <br /> accepted in the United States of America; Government Auditing Standards, issued by <br /> the Comptroller General of the United States; and Office of Management and Budget <br /> (OMB) Circular A-133, "Audits of States, and Local Governments, and Nonprofit <br /> Organizations". The audit for DPTS will be performed in accordance with auditing <br /> standards generally accepted in the United States of America and Government Auditing <br /> Standards, issued by the Comptroller General of the United States. The audits will <br /> include tests of your accounting records and other procedures we consider necessary <br /> to enable us to express our opinion on these financial statements and to report on the <br /> Schedule of Expenditures of Federal Awards and on the entity's compliance with laws <br /> and regulations and its internal controls as required by Government Auditing Standards <br /> and as required for a Single Audit. <br /> In planning and performing our audits, we are responsible for determining major <br /> programs under Circular A-133, and will consider the internal control in order to <br /> determine our auditing procedures for the purpose of expressing our opinion on the <br /> basic financial statements and on compliance with requirements applicable to major <br /> programs and to report on the internal control in accordance with OMB Circular A-133, <br /> and not to provide assurance on the internal control. <br /> ?Eact bl�un Strrrt, Stutr 1_'0 <br /> RO.Rox!6 <br /> I)�r,icdlle, /lhnors 6/S3F-0016 <br /> tel:217.442.1643 <br /> fax:217.4435470 <br /> 1 <br /> www.CliftonCpa.com ( ill���.;n I�,t.rr�..�n,l �i,.�.l,u,_;���n. (,�' � ��,�'r���t;:��,.•� <br />