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October 19,2016 <br /> City of Decatur <br /> Page 6 <br /> and grant agreements, including compliance with federal statutes, regulations, and the terms and conditions of <br /> federal awards applicable to the entity's federal programs.Your responsibilities also include identifying <br /> significant contractor relationships in which the contractor has responsibility for program compliance and for <br /> the accuracy and completeness of that information. <br /> You are responsible for the design, implementation, and maintenance of effective internal control, including <br /> internal control over compliance, and for evaluating and monitoring ongoing activities to help ensure that <br /> appropriate goals and objectives are met relevant to the preparation and fair presentation of financial <br /> statements that are free from material misstatement,whether due to fraud or error;and that there is <br /> reasonable assurance that government programs are administered in compliance with compliance <br /> requirements. <br /> You are responsible for the design, implementation, and maintenance of internal controls to prevent and detect <br /> fraud; assessing the risk that the financial statements may be materially misstated as a result of fraud; and for <br /> informing us about all known or suspected fraud affecting the entity involving(1) management, (2)employees <br /> who have significant roles in internal control, and (3)others where the fraud could have a material effect on the <br /> financial statements.Your responsibilities include informing us of your knowledge of any allegations of fraud or <br /> suspected fraud affecting the entity received in communications from employees,former employees,grantors, <br /> regulators,or others. In addition,you are responsible for implementing systems designed to achieve compliance <br /> with applicable laws and regulations and the provisions of contracts and grant agreements, including compliance <br /> with federal statutes, regulations,and the terms and conditions of federal awards applicable to the entity's <br /> federal programs; identifying and ensuring that the entity complies with applicable laws, regulations,contracts, <br /> and grant agreements, including compliance with federal statutes, regulations, and the terms and conditions of <br /> federal awards applicable to the entity's federal programs; and informing us of all instances of identified or <br /> suspected noncompliance whose effects on the financial statements should be considered. <br /> You are responsible for taking timely and appropriate steps to remedy any fraud; noncompliance with provisions <br /> of laws, regulations, contracts, or grant agreements;or abuse that we may report.Additionally, as required by <br /> the Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal <br /> statutes, regulations, and the terms and conditions of federal awards;take prompt action when instances of <br /> noncompliance are identified, including noncompliance identified in audit findings;and to follow up and take <br /> prompt corrective action on reported audit findings and to prepare a summary schedule of prior audit findings <br /> and a corrective action plan.The summary schedule of prior audit findings should be available for our review. <br /> You are responsible for ensuring that management is reliable and for providing us with (1) access to all <br /> information of which you are aware that is relevant to the preparation and fair presentation of the financial <br /> statements, such as records, documentation, and other matters, and for the accuracy and completeness of that <br /> information, and for ensuring the information is reliable and properly reported; (2)access to personnel, <br /> accounts, books, records, supporting documentation, and other information as needed to perform an audit <br /> under the Uniform Guidance; (3)additional information that we may request for the purpose of the audit; and <br /> (4) unrestricted access to persons within the entity from whom we determine it necessary to obtain audit <br /> evidence.You agree to inform us of events occurring or facts discovered subsequent to the date of the financial <br /> statements that may affect the financial statements. <br />