HomeMy WebLinkAbout4.F.3 Approval of the 2013 Audit Proposal, Submitted by Kern, DeWenter, Viere, Ltd. �'A. � Consent Business 4. F. 3.
HAKOPEE
TO: Mayor and City Council
Mark McNeill, City Administrator
FROM: Julie Linnihan, Finance Director/City Clerk
DATE: 12/17/2013
SUBJECT: Approval of the 2013 Audit Proposal, Submitted by Kern, DeWenter, Viere, Ltd. (C)
Action Sought
Review and approval of the attached proposal provided by Kern, DeWenter, Viere, LTD for the
2013 audit process not to exceed $37,900.
Background
The City of Shakopee has retained the audit services of the firm of Kern, DeWenter, Viere, Ltd.
for services specific to the annual audit process, including audit of the overall financial statements,
footnotes specific to the financial statements, Required Supplementary Information (RSI) and
Management Discussion and Analysis (MDA) development.
The firm has provided the City with a consistent and reliable professional service since the mid
1990's. The compliance with current audit standards, as well as ability to work throughout the
year with the KDV audit staff has provided the City with a report and detailed information needed
to obtain the Certificate of Achievement in Financial Reporting from the Government Finance
Officers Association (GFOA) for over 20 years.
The fee proposed for this service is not to exceed $34,800 for the basic financial statement audit,
and a potential fee of$3,100 for the Single Audit program work, if it is determined that sufficient
Federal Grant funds have been recorded by the City to require a Single Audit. The report
preparation fees estimated by the firm of KDV will not be required in the 2013 audit process as
City Finance staff will be preparing the report document internally. This will eliminate the
estimated fee for$5,450 from the 2013 proposal.
Recommendation
Request approval of the attached audit proposal from the firm of Kern, DeWenter, Viere, Ltd. for
2013 audit services not to exceed $37,900.
Budget Impact
The Finance department budget provides sufficient funds for this proposal.
Relationship to Vision
(C)Maintain the City's strong financial health.
Requested Action
The City Council aked to review and approve the proposal received from Kern, DeWenter Viere,
Ltd. for audit services not to exceed$37,900, specific to the 2013 fiscal year.
Attachments: KDV 2013 audit proposal �_
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November 4,2013
To the Honorable Mayor and City Council
c%Julie Linnihan,Finance Director
City of Shakopee j
129 Holmes Street South
Shakopee,MN 55379
Dear Ms. Linnihan:
We are pleased to confirm our understanding of the services we are to provide the City of
Shakopee,Minnesota, (the"City")year ended December 31,2013. We will audit the financial
statements of the governmental activities,the business-type activities,each major fund,and the
aggregate remaining fund information,including the related notes to the financial statements,
which collectively comprise the basic financial statements,of the City as of and for the year
ended December 31,2013. Accounting standards generally accepted in the United States of
America provide for certain required supplementary information(RSI), such as management's
discussion and analysis (MD&A),to supplement the City's basic financial statements. Such
information, although not a part of the basic financial statements,is required by the
Governmental Accounting Standards Board who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational,economic,or
historical context. As part of our engagement,we will apply certain limited procedures to the
City's RSI in accordance with auditing standards generally accepted in the United States of
America.These limited procedures will consist of inquiries of management regarding the
methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries,the basic financial statements,and other knowledge we
obtained during our audit of the basic financial statements.We will not express an opinion or j
provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance. The following RSI is
required by generally accepted accounting principles and will be subjected to certain limited
procedures,but will not be audited:
1. Management's Discussion and Analysis.
2. Schedule of Funding Progress—Other Post-Employment Benefits
We have also been engaged to report on supplementary information other than RSI that
accompanies the City's financial statements. We will subject the following supplementary j
information to the auditing procedures applied in our audit of the financial statements and certain
additional procedures,including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the financial statements or to the
financial statements themselves,and other additional procedures in accordance with auditing
standards generally accepted in the United States of America and will provide an opinion on it in
relation to the financial statements as a whole:
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1. Schedule of Expenditures of Federal Awards
2. Combining and Individual Fund Financial Statements
3. Supplemental Schedules
The following other information accompanying the financial statements will not be subjected to
the auditing procedures applied in our audit of the financial statements,and our auditor's report
will not provide an opinion or any assurance on that other information.
1. Introductory Section of Comprehensive Annual Financial Report
2. Statistical Section of Comprehensive Annual Financial Report
Audit Objectives
The objective of our audit is the expression of opinions as to whether your basic financial
statements are fairly presented,in al]material respects,in conformity with U.S. generally
accepted accounting principles and to report on the fairness of the additional information referred
to in the second paragraph when considered in relation to the financial statements as a whole.
The objective also includes reporting on:
• Internal control related to the financial statements and compliance with the provisions of
laws,regulations, contracts and grant agreements, noncompliance with which could have
a material effect on the financial statements in accordance with Government Auditing
Standards.
• Internal control related to major programs and an opinion(or disclaimer of opinion)on
compliance with laws,regulations, and the provisions of contracts or grant agreements
that could have a direct and material effect on each major program in accordance with the
Single Audit Act Amendments of 1996 and OMB Circular A-133,Audits of States, Local
Governments and Nonprofet Organizations.
The reports on internal control and compliance will each include a paragraph that states that the
purpose of the report is solely to describe(1)the scope of testing of internal control over
financial reporting and compliance and the result of that testing and not to provide an opinion on
the effectiveness of internal control over financial reporting or on compliance,(2)the scope of j
testing internal control over compliance for major programs and major program compliance and
the result of that testing and to provide an opinion on compliance but not to provide an opinion
on the effectiveness of internal control over compliance,and (3)that the report is an integral part
of an audit performed in accordance with Government Auditing Standards in considering internal
control over financial reporting and compliance and OMB Circular A-133 in considering internal
control over compliance and major program compliance. The paragraph will also state that the
report is not suitable for any other purpose.
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Our audit will be conducted in accordance with auditing standards generally accepted in the
United States of America;the standards for financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States;the Single Audit Act
Amendments of 1996; and the provisions of OMB Circular A-133,and will include tests of
accounting records, a determination of major program(s)in accordance with OMB Circular A-
133, and other procedures we consider necessary to enable us to express such opinions and to
render the required reports. We cannot provide assurance that unmodified opinions will be
expressed. Circumstances may arise in which it is necessary for us to modify our opinions or
add emphasis-of-matter or other-matter paragraphs. If our opinions on the financial statements
or the Single Audit compliance opinions are other than unmodified,we will discuss the reasons
with you in advance. If, for any reason,we are unable to complete the audit or are unable to
form or have not formed opinions,we may decline to express opinions or to issue a report as a
result of this engagement.
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Management Responsibilities
Management is responsible for the basic financial statements, schedule of expenditures of federal
awards, and all accompanying information as well as all representations contained therein.
Management is also responsible for identifying all federal awards received and understanding
and complying with the compliance requirements, and for preparation of the schedule of
expenditures of federal awards in accordance with the requirements of OMB Circular A-133. As
part of the audit,we will assist with preparation of your financial statements,schedule of
expenditures of federal awards, and related notes. These nonaudit services do not constitute an
audit under Government Auditing Standards and such services will not be conducted in
accordance with Government Auditing Standards. You will be required to acknowledge in the
written representation letter our assistance with preparation of the financial statements and
schedule of expenditures of federal awards and that you have reviewed and approved the
financial statements, schedule of expenditures of federal awards,and related notes prior to their
issuance and have accepted responsibility for them. You agree to assume all management
responsibilities for any nonaudit services we provide;oversee the services by designating an
individual,who possesses suitable skill, knowledge,or experience;evaluate the adequacy and
results of the services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls,including
internal controls over compliance and for evaluating and monitoring ongoing activities,to help
ensure that appropriate goals and objectives are met, following laws and regulations,and
ensuring that there is reasonable assurance that government programs are administered in
compliance with compliance requirements. Management is also responsible for implementing
systems designed to achieve compliance with applicable laws,regulations, contracts, and grant
agreements. You are also responsible for the selection and application of accounting principles;
for the preparation and fair presentation of the financial statements in conformity with
accounting principles generally accepted in the United States of America; and for compliance
with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information
available to us and for ensuring that management is reliable and financial information is reliable
and properly recorded.You are also responsible for providing us with(1)access to all
information of which you are aware that is relevant to the preparation and fair presentation of the
financial statements, (2) additional information that we may request for the purpose of the audit,
and(3)unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence.
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Your responsibilities also include identifying significant vendor relationships in which the
vendor has responsibility for program compliance and for the accuracy and completeness of that
information.Your responsibilities include adjusting the financial statements to correct material
misstatements and confirming to us in the written representation letter that the effects of any
uncorrected misstatements aggregated by us during the current engagement and pertaining to the
latest period presented are immaterial,both individually and in the aggregate,to the financial
statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and
detect fraud,and for informing us about all known or suspected fraud affecting the government
involving(1)management, (2)employees who have significant roles in internal control, and
(3) others where the fraud could have a material effect on the financial statements.Your
responsibilities include informing us of your knowledge of any allegations of fraud or suspected
fraud affecting the government received in communications from employees,former employees,
grantors,regulators,or others. In addition,you are responsible for identifying and ensuring that
the entity complies with applicable laws,regulations, contracts, agreements, and grants.
Management is also responsible for taking timely and appropriate steps to remedy fraud and
noncompliance with provision of laws,regulations, contracts, and grant agreements,or abuse
that we report. Additionally, as required by OMB Circular A-133, it is management's
responsibility to follow up and take corrective action on reported audit findings and to prepare a
summary schedule of prior audit findings and a corrective action plan. The summary schedule of
prior audit findings should be available for our review during fieldwork.
You are responsible for preparation of the schedule of expenditures of federal awards in
conformity with OMB Circular A-133.You agree to include our report on the schedule of
expenditures of federal awards in any document that contains and indicates that we have reported
on the schedule of expenditures of federal awards.You also agree to include the audited financial
statements with any presentation of the schedule of expenditures of federal awards that includes
our report thereon OR make the audited financial statements readily available to intended users
of the schedule of expenditures of federal awards no later than the date the schedule of
expenditures of federal awards is issued with our report thereon. Your responsibilities include
acknowledging to us in the written representation letter that(1) you are responsible for
presentation of the schedule of expenditures of federal awards in accordance with OMB Circular
A-133; (2)that you believe the schedule of expenditures of federal awards, including its form
and content;is fairly presented in accordance with OMB Circular A-133;(3)that the methods of
measurement or presentation have not changed from those used in the prior period(or, if they
have changed,the reasons for such changes); and (4)you have disclosed to us any significant
assumptions or interpretations underlying the measurement or presentation of the supplementary
information.
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You are also responsible for the preparation of the other supplementary information,which we
have been engaged to report on,in conformity with U.S. generally accepted accounting
principles. You agree to include our report on the supplementary information in any document
that contains and indicates that we have reported on the supplementary information.You also
agree to include the audited financial statements with any presentation of the supplementary
information that includes our report thereon OR make the audited financial statements readily
available to users of the supplementary information no later than the date the supplementary
information is issued with our report thereon.Your responsibilities include acknowledging to us
in the written representation letter that(1)you are responsible for presentation of the
supplementary information in accordance with GAAP;(2)that you believe the supplementary
information,including its form and content,is fairly presented in accordance with GAAP;
(3)that the methods of measurement or presentation have not changed from those used in the
prior period(or, if they have changed,the reasons for such changes); and(4)you have disclosed
to us any significant assumptions or interpretations underlying the measurement or presentation
of the supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of
audit findings and recommendations.Management is also responsible for identifying for us
previous financial audits, attestation engagements,performance audits,or other studies related to
the objectives discussed in the Audit Objectives section of this letter. This responsibility includes
relaying to us corrective actions taken to address significant findings and recommendations
resulting from those audits, attestation engagements,performance audits,or studies.You are also
responsible for providing management's views on our current findings,conclusions, and
recommendations, as well as your planned corrective actions, for the report, and for the timing
and format for providing that information.
Audit Procedures—General
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An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements;therefore,our audit will involve judgment about the number of
transactions to be examined and the areas to be tested. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management,as well as evaluating the overall presentation of the financial
statements. We will plan and perform the audit to obtain reasonable rather than absolute
assurance about whether the financial statements are free of material misstatement,whether from
(1) errors,(2) fraudulent financial reporting, (3)misappropriation of assets or(4)violations of
laws or governmental regulations that are attributable to the entity or to acts by management or
employees acting on behalf of the entity. Because the determination of abuse is subjective,
Government Auditing Standards do not expect auditors to provide reasonable assurance of
detecting abuse.
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Because of the inherent limitations of an audit, combined with the inherent limitations of internal
control, and because we will not perform a detailed examination of all transactions,there is a risk
that material misstatements or noncompliance may exist and not be detected by us,even though
the audit is properly planned and performed in accordance with U.S. generally accepted auditing
standards and Government Auditing Standards. In addition, an audit is not designed to detect
immaterial misstatements or violations of laws or governmental regulations that do not have a
direct and material effect on the financial statements or major programs.However,we will
inform the appropriate level of management of any material errors, any fraudulent financial
reporting or misappropriation of assets that come to our attention. We will also inform the
appropriate level of management of any violations of laws or governmental regulations that
come to our attention,unless clearly inconsequential, and of any material abuse that comes to our
attention. We will include such matters in the reports required for a Single Audit. Our
responsibility as auditors is limited to the period covered by our audit and does not extend to any
later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded
in the accounts,and may include tests of the physical existence of inventories, and direct
confirmation of receivables and certain other assets and liabilities by correspondence with
selected individuals, funding sources,creditors, and financial institutions.We will request
written representations from your attorneys as part of the engagement,and they may bill you for
responding to this inquiry. At the conclusion of our audit,we will require certain written
representations from you about your responsibilities for the financial statements; schedule of
expenditures of federal awards; federal award programs; compliance with laws,regulations,
contracts, and grant agreements; and other responsibilities required by auditing standards
generally accepted in the United States of America.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the entity and its environment, including
internal control, sufficient to assess the risks of material misstatement of the financial statements
and to design the nature,timing and extent of further audit procedures. Tests of controls may be
performed to test the effectiveness of certain controls that we consider relevant to preventing and
detecting errors and fraud that are material to the financial statements and to preventing and
detecting misstatements resulting from illegal acts and other noncompliance matters that have a
direct and material effect on the financial statements. Our tests,if performed,will be less in
scope than would be necessary to render an opinion on internal control and, accordingly,no
opinion will be expressed in our report on internal control issued pursuant to Government
Auditing Standards.
As required by OMB Circular A-133,we will perform tests of controls over compliance to
evaluate the effectiveness of the design and operation of controls that we consider relevant to
preventing or detecting material noncompliance with compliance requirements applicable to each
major federal award program. However, our tests will be less in scope than would be necessary
to render an opinion on those controls and, accordingly,no opinion will be expressed in our
report on internal control issued pursuant to OMB Circular A-133.
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An audit is not designed to provide assurance on internal control or to identify significant
deficiencies or material weaknesses. However, during the audit,we will communicate to
management and those charged with governance internal control related matters that are required
to be communicated under AICPA professional standards, Government Auditing Standards and
OMB Circular A-133.
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Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of
material misstatement,we will perform tests of the City's compliance with provisions of
applicable laws,regulations, contracts and agreements,including grant agreements. However,
the objective of those procedures will not be to provide an opinion on overall compliance and we
will not express such an opinion in our report on compliance issued pursuant to Government
Auditing Standards.
OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable
assurance about whether the auditee has complied with applicable laws and regulations and the
provisions of contracts and grant agreements applicable to major programs. Our procedures will
consist of tests of transactions and other applicable procedures described in the OMB Circular A-
133 Compliance Supplement for the types of compliance requirements that could have a direct
and material effect on each of the City's major programs. The purpose of these procedures will
be to express an opinion on the City's compliance with requirements applicable to each of its
major programs in our report on compliance issued pursuant to OMB Circular A433.
Engagement Administration,Fees and Other
We may from time to time,and depending on the circumstances,use third-party service
providers in serving your account. We may share confidential information about you with these
service providers,but remain committed to maintaining the confidentiality and security of your
information. Accordingly,we maintain internal policies,procedures and safeguards to protect
the confidentiality of your personal information. In addition,we will secure confidentiality
agreements with all service providers to maintain the confidentiality of your information and we
will take reasonable precautions to determine that they have appropriate procedures in place to
prevent the unauthorized release of your confidential information to others. In the event that we
are unable to secure an appropriate confidentiality agreement,you will be asked to provide your
consent prior to the sharing of your confidential information with the third-party service
provider. Furthermore,we will remain responsible for the work provided by any such third-party
service providers.
We understand that your employees will prepare all cash, accounts receivable,or other
confirmations we request and will locate any documents selected by us for testing.
At the conclusion of the engagement,we will complete the appropriate sections of the Data
Collection Form that summarizes our audit findings. It is management's responsibility to submit
the reporting package(including financial statements, schedule of expenditures of federal
awards, summary schedule of prior audit findings, auditors' reports,and corrective action plan)
along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with
you the electronic submission and certification. If applicable,we will provide copies of our
report for you to include with the reporting package you will submit 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 auditors' reports or nine months after the end of the audit period,unless a
longer period is agreed to in advance by the cognizant or oversight agency for audits.
We will provide copies of our reports to the City;however,management is responsible for
distribution of the reports and the financial statements.
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The audit documentation for this engagement is the property of Kern,DeWenter,Viere, Ltd. and
constitutes confidential information. However,subject to applicable laws and regulations audit
documentation and appropriate individuals,will be made available upon request and in a timely
manner to oversight,regulatory or state agencies, or their designee,a federal agency providing
direct or indirect funding, or the U.S. Government Accountability Office for purposes of a
quality review of the audit,to resolve audit findings or to carry out oversight responsibilities.
We will notify you of any such request. If requested, access to such audit documentation will be
provided under the supervision of Kern,DeWenter,Viere, Ltd's personnel. Furthermore,upon
request,we may provide copies of selected audit documentation to the aforementioned parties.
These parties may intend, or decide,to distribute the copies or information contained therein to
others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after
the report release date or for any additional period requested by the oversight,regulatory or state
agencies. If we are aware that a federal awarding agency,pass-through entity or auditee is
contesting an audit finding,we will contact the party(ies) contesting the audit finding for
guidance prior to destroying the audit documentation.
Steven Wischmann is the engagement partner and is responsible for supervising the engagement
and signing the reports or authorizing another individual to sign them.
Our fees for these services will be$ 34,800 for the audit of City's basic financial statements,
$ 5,450 for report preparation and$ 3,100 for the Single Audit if required. The fee estimate is
based on anticipated cooperation from your personnel and the assumption that unexpected
circumstances will not be encountered during the engagement. If significant additional time is
necessary,we will discuss it with you and arrive at a new fee estimate before we incur the
additional costs. Our invoices for these fees will be rendered each month as work progresses and
are payable on presentation. hi accordance with our firm policies, work may be suspended if
your account becomes 60 days or more overdue and will not be resumed until your account is
paid in full. If we elect to terminate our services for nonpayment,our engagement will be
deemed to have been completed upon written notification of termination, even if we have not
completed our report. You will be obligated to compensate us for all time expended and to
reimburse us for all out-of-pocket expenditures through the date of termination. A service
charge of 1%per month, which is an annual rate of 12%,will be added to all accounts unpaid 30
days after billing date. If collection action is necessary, expenses and reasonable attorney's fees
will be added to the amount due.
If you intend to publish or otherwise reproduce the financial statements and make reference to
our Firm name,you agree to provide us with printers' proofs or masters for our review and
approval before printing. You also agree to provide us with a copy of the final reproduced
material for our approval before it is distributed. Additionally,if you include our report or a
reference to our Firm name in an electronic format, you agree to provide the complete electronic
communication using or referring to our name to us for our review and approval prior to
distribution.
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During the course of our engagement,we will request information,and explanations from
management regarding the City's operations, internal controls,future plans, specific transactions
and accounting systems and procedures. At the conclusion of our engagement we will require,
as a precondition to the issuance of our report,that management provide certain representations
in a written representation letter. The procedures we will perform in our engagement and the
conclusions we reach as a basis for our report will be heavily influenced by the written and oral
representations that we receive from management. Accordingly, false representations could
cause us to expend unnecessary efforts or could cause a material error or a fraud to go undetected
by our procedures. In view of the foregoing, you agree that we shall not be responsible for any
misstatements in the City's financial statements that we may fail to detect as a result of false or
misleading representations that are made to us by management.
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Any disputes between us that arise under this agreement,or for a breach of this agreement or that
arise out of any other services performed by us for you,must be submitted to nonbinding
mediation before either of us can start a lawsuit against the other.To conduct mediation,each of
us shall designate a representative with authority to fully resolve any and all disputes,and those
representatives shall meet and attempt to negotiate a resolution of the dispute. If that effort fails,
then a competent and impartial third party acceptable to each side shall be appointed to hold and
conduct a nonbinding mediation proceeding. You and we will equally share in the expenses of
the mediator and each of us will pay for our own attorney's fees,if any. No lawsuit or legal
process shall be commenced until at least 60 days after the mediator's first meeting with the
parties.
The nature of our engagement makes it inherently difficult,with the passage of time,to present
evidence in a lawsuit that fully and fairly establishes the facts underlying any dispute that may
arise between us. We both agree that notwithstanding any statute of limitation that might
otherwise apply to a claim or dispute,including one arising out of this agreement or the services j
performed under this agreement,or for breach of contract,fraud or misrepresentation,a lawsuit
must be commenced within twenty-four(24)months after the date of our report. This twenty-
four(24)month period applies and starts to run on the date of each report,even if we continue to
perform services in later periods and even if you or we have not become aware of the existence
of a claim or the basis for a possible claim. In the event that a claim or dispute is not asserted at
least sixty(60)days before the expiration of this twenty-four(24)month period,then the period
of limitation shall be extended by sixty(60)days,to allow the parties to conduct non-binding
mediation.
Our role is strictly limited to the engagement described in this letter,and we offer no assurance
as to the results or ultimate outcomes of this engagement or of any decisions that you may make
based upon our communications with,or our reports to you. Your City will be solely responsible
for making all decisions concerning the contents of our communications and reports,for the
adoption of any plans and for implementing any plans you may develop,including any that we
may discuss with you.
You agree that it is appropriate to limit the liability of KDV, Ltd. its shareholders, directors,
officers, employees and agents and that this limitation of remedies provision is governed by the
laws of Minnesota,without giving effect to choice of law principles.
You further agree that you will not hold us liable for any claim, cost or damage, whether based
on warranty, tort, contract or other law, arising from or related to this agreement,the services
provided under this agreement,the work product, or for any plans, actions or results of this
engagement, except to the extent authorized by this agreement. In no event shall we be liable to
you for any indirect, special,incidental, consequential,punitive or exemplary damages, or for
loss of profits or loss of goodwill, costs or attorney's fees.
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The exclusive remedy available to you shall be the right to pursue claims for actual damages that
are directly caused by acts or omissions that are breaches by us of our duties under this j
agreement.
Government Auditing Standards require that we provide you with a copy of our most recent
external peer review report and any letter of comment,and any subsequent peer review reports
and letters of comment received during the period of the contract. Our 2011 peer review report
accompanies this letter.
We appreciate the opportunity to be of service to the City and believe this letter accurately
summarizes the significant terms of 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.
Sincerely,
KERN, DEWENTER,VIERE, LTD.
Steve Wischmann
Certified Public Accountant
RESPONSE:
This letter correctly sets forth the understanding of the City of Shakopee, Minnesota.
By:
Title:
Date:
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