R2016-128 Professional Service Agreement CliftonLarsonAllen, LLP Auditing Services

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October 19,2016 City of Decatur Page 2 The following information other than RSI accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements and our auditors' report will not provide an opinion or any assurance on that information: 1. Statistical section 2. Introductory section Nonaudit services We will also provide the following nonaudit services: • Preparation of your financial statements, schedule of expenditures of federal awards,and related notes. • Drafting the State of Illinois Annual Financial Report. • Preparation of the Data Collection Form. • Preparation of adjusting journal entries. Audit objectives The objective of our audit is the expression of opinions about whether your basic financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP). Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS);the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Our audit will include tests of your accounting records, a determination of major program(s) in accordance with the Uniform Guidance,and other procedures we consider necessary to enable us to express opinions and render the required reports.We will apply certain limited procedures to the RSI in accordance with U.S.GAAS. However,we will not express an opinion or provide any assurance on the RSI because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. We will also perform procedures to enable us to express an opinion on whether the supplementary information (as identified above)other than RSI accompanying the financial statements is fairly stated, in all material respects, in relation to the financial statements as a whole. The objectives of our audit also include: • Reporting on internal control over financial reporting and compliance with the provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards.