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L s <br /> ■ <br /> �ve <br /> February 10, 1999 <br /> Ms. Rolanda Johnson <br /> The City of Decatur <br /> o�;�e��P One Gary K. Anderson Plaza <br /> Trade Centre South Decatur, Illinois 62523 <br /> 100 Trode Centre Drive Dear Ms.Johnson: <br /> Suite 403 <br /> Champaign,i����o�s We are pleased to serve as the independent auditors of The City of Decatur. The purpose of <br /> 61820-9926 this letter is to confirm our engagement. <br /> 217.355.0866 The assurance services to be provided to you will be under my direct supervision. I will be <br /> assisted by Mark Stimler in the delivery of our services. I will call upon other individuals with <br /> 217.355.9849 Fox specialized knowledge, either in this o�ce or elsewhere in our Firm, to ensure your service <br /> needs are satisfied. I hope that you will call me directly whenever you believe I can be of <br /> assistance. <br /> 225 North Woter Street Assurance Services <br /> Suite 400 <br /> The purpose of our engagement is to audit and report on the financial statements of the City of <br /> P.O.Box 2534 Decatur for the year ended April 30, I 999 prepared in conformity with generally accepted <br /> Decotur,Illinois accounting principles. <br /> 62525-2534 <br /> Our audit will be conducted in accordance with generally accepted auditing standards; the <br /> 217.429.2411 standards for financial audits contained in Government Auditing Standards, issued by the <br /> Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the <br /> 217.429.6109Fax provisions of OMB Circular A-133, Audits of States, Locol Governments and Non-Proft <br /> Organizations. An audit under these standards involves obtaining a sufficient understanding of <br /> the control environment to plan our audit tests to obtain reasonable assurance that the financial <br /> statements are free of material misstatement, whether caused by error or fraud. We will also <br /> 645 First National Bank Building report on the Schedule of Expenditures of Federal Awards and on the City's compliance with <br /> Springfield,u���o�s laws and regulations and its internal controls as required for a Single Audit. As required by the <br /> Single Audit Act Amendments of 1996 our audit will include tests of transactions related to <br /> 627949428 federal programs for compliance with applicable laws and regulations. If for any reason, we are <br /> unable to complete the audit,we will not issue a report as a result of this engagement. <br /> 217.753.1375 <br /> 217.744.0193 Fax As you are aware, there are inherent limitations in the audit process, including the use of <br /> selective testing and the possibility that collusion or forgery, for example, might preclude the <br /> detection of material errors, fraud or illegal acts. An audit is not designed to provide assurance <br /> on internal control or to identify reportable conditions. However, we will advise management <br /> www.olivellp.com of any errors, fraud or illegal acts that come to our attention that are not clearly <br /> inconsequential, and any reportable conditions or any other information required by generally <br /> accepted auditing standards to be communicated. We will include such matters in the reports <br /> required for a Single Audit. <br /> A member o� <br /> Moores <br /> Row�land <br /> An association of independent <br /> accounting firms throughout the worltl <br />