a. Audit/State Auditor's Office - Laserfiche WebLink

Audit Administration, Fees, and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any invoices selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of and sign the Data Collection Form that summarizes our audit findings. We will provide copies of our reports to the city, and we will submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of pdor audit findings, auditor's reports, and a corrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditor's reports or nine months after the end of the audit period, unless a longer pedod is agreed to in advance by the cognizant or oversight agency for audits. At the conclusion of the engagement, we will provide information to management as to where the reporting packages should be submitted and the number to submit. The work papers for this engagement are the property of the Office of the State Auditor and constitute confidential information. However, we may be requested to make certain work papers available to the Department of Human Services pursuant to authority given to it by law or regulation. If requested, access to such work papers will be provided under the supervision of the State Auditor's Office personnel. Furthermore, upon request, we may provide photocopies of selected work papers to the Department of Human Services. The Department of Human Services may intend, or decide, to distribute the photocopies or information contained therein to others, including other governmental agencies. The work papers for this engagement will be retained for a minimum of three years after the date the auditor's report is issued. If we are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the parties contesting the audit finding for guidance prior to destroying the work papers. Our fee for these services will be at our standard hourly rates plus travel and other out-of-pocket costs. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Government Auditing Standards require that we provide you with a copy of our most recent quality control review report. Our 2002 peer review report accompanies this letter. We appreciate the opportunity to be of service to Cass County and believe this letter accurately summarizes the significant terms or our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours, Augie Ternes Audit Manager, Local Government Division RESPONSE: This letter correctly sets forth the understanding of Cass County. BY: TITLE: DATE: