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<br /> <br /> <br /> <br /> <br /> Management Representations <br /> <br /> We have requested certain representations from management that are included in the management <br /> representation letter dated September 10, 2010. <br /> Management Consultation with Other Independent Accountants <br /> <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 application of <br /> an accounting principle to the Organization's financial statements or a determination of the type of auditor's <br /> opinion that may be expressed on those statements, our professional standards require the consulting <br /> accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, <br /> there were no such consultations with other accountants. <br /> <br /> Other Audit Findings or Issues <br /> <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 Organization's auditors. These discussions <br /> occurred in the normal course of our professional relationship, and our responses were not a condition to our <br /> retention. <br /> This information is intended solely for the information and use of the Mayor, City Council and management <br /> of the Organization and is not intended to be and should not be used by anyone other than these specified <br /> parties. <br /> <br /> <br /> a.." I D <br /> Certified Public Accountants <br /> Newport Beach, California <br /> <br /> September 10, 2010 <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> 19C-5 <br />