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DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT <br /> We encountered no significant difficulties in dealing with management in performing and completing our <br /> audit. <br /> DISAGREEMENTS WITH MANAGEMENT <br /> For purposes of this report, professional standards define a disagreement with management as a financial <br /> accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be <br /> significant to the financial statements or the auditor's report. We are pleased to report that no such <br /> disagreements arose during the course of our audit. <br /> MANAGEMENT REPRESENTATIONS <br /> We have requested certain representations from management that are included in the management <br /> representation letter dated May 31,2016. <br /> MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS <br /> In some cases, management may decide to consult with other accountants about auditing and accounting <br /> matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves <br /> application of an accounting principle to the City's financial statements or a determination of the type of <br /> auditor's opinion that may be expressed on those statements, our professional standards require the <br /> consulting accountant to check with us to determine that the consultant has all the relevant facts. To our <br /> knowledge,there were no such consultations with other accountants. <br /> OTHER AUDIT FINDINGS OR ISSUES <br /> We generally discuss a variety of matters, including the application of accounting principles and auditing <br /> standards, with management each year prior to retention as the City's auditors. However, these <br /> discussions occurred in the normal course of our professional relationship and our responses were not a <br /> condition to our retention. <br /> OTHER MATTERS <br /> We applied certain limited procedures to Management's Discussion and Analysis and the remaining <br /> required supplementary information (RSI)that supplement the basic financial statements. Our procedures <br /> consisted of inquiries of management regarding the methods of preparing the information and comparing <br /> the information for consistency with management's responses to our inquiries, the basic financial <br /> statements, and other knowledge we obtained during our audit of the basic financial statements. We did <br /> not audit the RSI and do not express an opinion or provide any assurance on the RSI. <br /> We were engaged to report on the combining and individual fund statements and schedules, reported as <br /> supplemental information accompanying the financial statements, which are not RSI. With respect to this <br /> supplemental information,we made certain inquiries of management and evaluated the form, content,and <br /> methods of preparing the information to determine that the information complies with accounting <br /> principles generally accepted in the United States of America,the method of preparing it has not changed <br /> from the prior period, and the information is appropriate and complete in relation to our audit of the <br /> financial statements. We compared and reconciled the supplemental information to the underlying <br /> accounting records used to prepare the financial statements or to the financial statements themselves. <br /> We were not engaged to report on the introductory section and the statistical section which accompany <br /> the financial statements but are not RSI. We did not audit or perform other procedures on this other <br /> information and we do not express an opinion or provide any assurance on it. <br /> -3- <br />