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October 19,2015 <br /> City of Decatur <br /> Page 8 <br /> Management is responsible for establishing and maintaining a process for tracking the status of audit findings <br /> and recommendations. Management is also responsible for identifying and providing report copies to us of <br /> previous financial audits, attestation engagements, performance audits, or other studies related to the <br /> objectives discussed in the "Audit objectives"section of this letter.This responsibility includes relaying to us <br /> corrective actions taken to address significant findings and recommendations resulting from those audits, <br /> attestation engagements, performance audits, or other engagements or studies.You are also responsible for <br /> providing management's views on our current findings, conclusions, and recommendations, as well as your <br /> planned corrective actions for the report,and for the timing and format for providing that information. <br /> Responsibilities and limitations related to nonaudit services <br /> For all nonaudit services we may provide to you, management agrees to assume all management <br /> responsibilities; oversee the services by designating an individual, preferably within senior management,who <br /> possesses suitable skill, knowledge, and/or experience to understand and oversee the services;evaluate the <br /> adequacy and results of the services; and accept responsibility for the results of the services. <br /> The responsibilities and limitations related to the nonaudit services performed as part of this engagement are as <br /> follows: <br /> • We will prepare a draft of your financial statements, schedule of expenditures of federal awards, and <br /> related notes in conformity with U.S. GAAP and the Uniform Guidance based on information provided by <br /> you.Since the preparation and fair presentation of the financial statements and schedule of <br /> expenditures of federal awards is your responsibility, you will be required to acknowledge in the <br /> representation letter our assistance with preparation of the financial statements and schedule of <br /> expenditures of federal awards and that you have reviewed and approved the financial statements, <br /> schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted <br /> responsibility for them.You have a responsibility to be in a position in fact and appearance to make an <br /> informed judgment on those financial statements and schedule of expenditures of federal awards. <br /> • We will propose adjusting journal entries as needed.You will be required to review and approve those <br /> entries and to understand the nature of the changes and their impact on the financial statements. <br /> • We will prepare the AFR and Data Collection form. You will be responsible for reviewing and approving <br /> these. <br /> Use of financial statements <br /> The financial statements and our report thereon are for management's use. If you intend to reproduce and <br /> publish the financial statements and our report thereon,they must be reproduced in their entirety. Inclusion of <br /> the audited financial statements in a document, such as an annual report or an offering document, should be <br /> done only with our prior approval of the document. You are responsible to provide us the opportunity to review <br /> such documents before issuance. <br /> Should you decide to include or incorporate by reference these financial statements and our auditors' report(s) <br /> thereon in a future private placement or other offering of equity or debt securities,you agree that we are under <br /> no obligation to re-issue our report or provide consent for the use of our report in such a registration or offering <br /> document. We will determine, at our sole discretion, whether we will re-issue our report or provide consent for <br />