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. � o <br /> GEO. S. OLIVE & C0.��� <br /> CERTIFIE� PUBLIC ACCOUNTANTS <br /> A}�ril 26, 1995 <br /> Mr. Jamcs C. Bac�m, Jr. <br /> City Mana�;cr <br /> "i'hc City c>f Dccatur <br /> Onc Gary K. Anctcrsc�n Plaza <br /> Dccattu�, Illinuiti (,2523 <br /> 'i'his I�:ttci• cx��lains c�ur uncicrstanding of thc �r���zngcmcnts fc�r thc prc�fcssicmal scrvices <br /> th<it wc arr t�� ��ci�fc�rm fc�r 'I'hc City c�f Dccatur as c�f A��ril 3U, lyy5, and for tl�e year then <br /> cnciccl. <br /> Audit Services <br /> Wc will auciit thc halancc shcct c�f 1'hc City c�f Decatur ��s c�f A��ril 3O, 1�)y5, ancl thc <br /> rclatc�l statcmcnts ��f su����c�rt, rcvcnucs, an�l cxE�cnscs, a��ci changcs in funcl halanc�s and , <br /> changes in financial F�usitic,i� ur cash ilc�wti �llll� tllllCtl(lil�ll expenses fc�r the y�'�U' 1�1C11 <br /> cncit�cl. <br /> Our auciit will he a Single Auclit eondueted in aeec�rclanee with generally ��ece��teci �111CIIt111�; <br /> stanciards; thc standards far financial auc.lits cc�ntainecl in Grn•er�iirtciat Auditr�a�l �Stn�ulrrr•�/,s. <br /> issu��cl hy tlle Cc�mptrc�ller General c�f the Unitccl States; the Single Auclit Act ��f I��K4; ancl <br /> thc E�rc�visic�ns c�f OMB Circular A-.12K, Audits ��f'Statc ari�! Local Gn►�c�rnmc�iits, ancl will <br /> incluc.lc tcsts c�f yc�ur acc��unting rccc�rcis and c�thcr prc�ccclures we cc�t�sidcr ncccssa�y tc� <br /> en��hlc us tc� ex}�ress an unyu��litiied c�}�inic�n that yc�ur f�inancial statements are fairly <br /> F�rescntcci, in all matcr�ial resF�ccts, in cc�nfc�rmity with gcncrally acceE�tcd accc>untin� <br /> ��rinci��lrs �incl tc► rc4��►rt �►n thc Schcaulc c�f Fcclrral Financial flssitit���ice anci Thc C'ity c�f <br /> D�:r�IIUP�S Cc)111��I1�1I1C1' with laws an�i rcgulatic�ns �incl intcrna( cuntt���ls as ��cquirecl fc�r a <br /> Sin�lc Au�1it. If c�ur c�}�inic�n is c�thcr than unyualificcl, wc will fully ciiscuss the rcasc�ns <br /> with y��u ii� 11C�V�lI1Cc. I1� f��r any rcas��n we arc unahlc tu cc�mE�lrtc thc au�iit, wc will n��t <br /> issur a rcE���rt as a r�:sult c�f this cngagcmcnt. <br /> Ow� ��rc�ccclures will inclucic tcsts c�f dc�cunlcntary cvidcncc sup}ic�rting thc transactic�ns <br /> reec�rclec.l in th�: �1CC(1UIll5, tcsts c�f the physical existence c�f invcntc�ries, �ltic� (�1PE`Ct COi7t1I'- <br /> m��tic�n c�f receivahles anci eert�illl (1t�7C1' �1SSCtS and liabilities hy eorresJ�c�ndence with <br /> scicctccl func.ling sc�urccs, crcditc�rs, ancl hanks. Wc will rcyucst writtcn rcE�resentatic�ns <br /> frc�m yc►ur attc�rncys as }�art c�f thc cnga�;cmcnt, anci thcy may hill you fc�r resF�c�nclin� tc� <br /> tI11S 111(�lllt"y. Al tllC C(111CIUS1c1t1 Ot OUI' �.�ue3it, we will alsc� reyue�t ecrtain written rcprescn- <br /> tatic�i�s fi�c�m yc�u ahc�ut thc financial statcmcnts �incJ rclatcci il�arccrs. Y��u ���rcc tc� rcicase, <br /> IIICIC111111�, ciefcncl, ane.1 h��l�i us an�l c�w� heirs, exceute�rs, ���r�c�nal rcpresentatives, sueees- <br /> 5(ll"ti, �lll(� 'rltitil�ll �l�ll'lll��titi tT()Ill .11ly �l�t��l�lly �II1C� Clltitti tt'(11Y1 �iIlC1Vb'lll�! IIIISI'C}�Pc'tiCllt�ltl(.1115 �l}/ <br /> fTl�l(1F1�'C111CI11. <br /> 240 NORTH CHURCH STREEf,P.O.BOX 2534,DECATUR,ILLINOIS 62522 (217)429-2411 FAX:(217J 429-6109 II <br /> TRADE CENTRE SOUTH. 100 TRADE CENTRE DRIVE,SUITE 403,CHAMPAIGN,ILLINOIS 61820 (217)355-0866 FAX:(217J 355-9849 <br /> OFFICES LOCATED IN INDIANA AND ILLINOIS MEMBER OF MOORES ROWLAND INTERNATIONAL I <br />