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City of Decatur <br /> December 17, 1999 <br /> Page Four <br /> As required by OMB Circular A-133, we will perform tests of controls to evaluate the effectiveness of the <br /> design and operation of controls that we consider relevant to preventing or detecting material noncompliance <br /> with compliance requirements, applicable to each major federal award program. However, our tests will be <br /> less in scope than would be necessary to render an opinion on those control and, accordingly, no opinion <br /> will be expressed in our report on internal cbntrol issued pursuant to OMB Circular A-133. <br /> An audit is not designed to provide assurance on internal control or to identify reportable conditions. <br /> However, we will inform the governing body or audit committee of a�y rnatters involving internal control <br /> and its operation that we consider to be reportabte conditions under standards established by the American <br /> Institute of Certified Public Accountants. Reportable conditions involve matters coming ta our attention <br /> relating to significant deficiencies in the design or operation of the internal control that, in our judgment, <br /> could adversely affect the City's ability to record, process, summarize, and report financial data consistent <br /> with the assertions of management in the general purpose financial statements. We will also infocm you of <br /> any nonreportable conditions or other matters involving internal control, if any, as required by OMB <br /> Circular A-133. <br /> Audit Procedures - Compliance <br /> Our audit will be conducted in accordance with the standards referred to in the section titles Audit <br /> Objectives. As part of obtaining reasonable assurance about whether the general purpose financial statements <br /> are free of material misstatement, we will perform test of the City's compliance with applicable laws and <br /> regulations and the provisions of contracts and agreements, including grant agreements. However, the <br /> objective of those procedures will not be to provide an opinion on overall compliance and we will not <br /> express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. <br /> OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable assurance about <br /> whether the auditee has complied with applicable laws and regulations and the provisions of contracts and <br /> grant agreements applicable to major programs. Our procedures will consist of the applicable procedures <br /> described in the OMB Circular A-133 Compliance Supplement for the types of compliance requirements that <br /> could have a direct and material effect of the City's major programs. The purpose of those procedures will <br /> be to express an opinion on the City's compliance with requirements applicable to major programs in our <br /> report on compliance issued pursuant to OMB Circular A-133. <br /> Audit Administration, Fees, and Other <br /> At the conclusion of the engagement, we will complete the appropriate sections of and sign the Data <br /> Collection Form that summarizes our audit findings. We will provide of our reports to the City of <br /> Decatur; however it is management's responsibility to submit the reporting package (including financial <br /> statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor's <br /> reports, and a corrective action plan) along with the Data Collection Form to the designated federal <br /> clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form and the reporting <br /> package must be submitted within the earlier of 30 days after receipt of auditor's reports or nine months <br />