R2016-128 Professional Service Agreement CliftonLarsonAllen, LLP Auditing Services

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October 19,2016 City of Decatur Page 12 You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination. Unanticipated services We do not anticipate encountering the need to perform additional services beyond those described in this letter. Below are listings of services considered to be outside the scope of our engagement. If any such service needs to be completed before the audit can proceed in an efficient manner,we will determine whether we can provide the service and maintain our independence. If appropriate,we will notify you and provide a fair and reasonable price for providing the service.We will bill you for the service at periodic dates after the additional service has been performed. Bookkeeping services Bookkeeping services are not audit services. Bookkeeping services include the following activities: • Preparation of a trial balance • Account reconciliations • Bank statement reconciliations • Capital asset accounting(e.g., calculating depreciation, identify capital assets for additions and deletions) • Calculating accruals • Analyzing transactions for proper recording • Preparation of financial statements and the related notes to the financial statements • Processing immaterial adjustments through the financial statements • Adjusting the financial statements for new activities and new disclosures Additional work resulting from unanticipated changes in your organization or accounting records If your organization undergoes significant changes in key personnel, accounting systems,and/or internal control,we are required to update our audit documentation and audit plan.The following are examples of situations that will require additional audit work: • Revising documentation of your internal control for changes resulting from your implementation of new information systems • Deterioration in the quality of the entity's accounting records during the current-year engagement in comparison to the prior-year engagement • Significant new accounting issues • Significant changes in your volume of business • Mergers, acquisitions, or other business combinations • New or unusual transactions • Changes in audit scope or requirements resulting from changes in your activities • Erroneous or incomplete accounting records • Evidence of material weaknesses or significant deficiencies in internal control • Regulatory examination matters