HomeMy WebLinkAbout20120202.tiff McGee, Hearne & Paiz, LLP
Certified Public Accountants and Consultants
January 4, 2012
Weld County, Colorado
P.O. Box 758
Greeley, Colorado 80632
Attention: Monica Mika, Director of Finance and Administration
This letter is to explain our understanding of the arrangements for the services we are to perform for Weld
County, Colorado (the "County") for the year ending December 31, 2011. We ask that you either confirm
or amend this understanding.
Audit Services
We will perform an audit of the County's governmental activities, business-type activities, aggregate
discretely presented component units, each major fund, and aggregate remaining fund information as of
and for the year ended December 31, 2011, which collectively comprise basic financial statements. We
understand that the financial statements will be prepared in accordance with accounting principles
generally accepted in the United States of America. The objective of an audit of financial statements is to
express an opinion on those statements.
We are responsible for forming and expressing an opinion about whether the financial statements that
have been prepared by management with the oversight of the Board of County Commissioners are
presented fairly, in all material respects, in conformity with accounting principles generally accepted in
the United States of America.
We will also perform the audit of the County as of December 31, 2011 so as to satisfy the audit
requirements imposed by the Single Audit Act and the U.S. Office of Management and Budget (OMB)
Circular No. A-133.
We will conduct the audit in accordance with auditing standards generally accepted in the United States
of America and "Government Auditing Standards" issued by the Comptroller General of the United States
and the provisions of the Single Audit Act, OMB Circular A-133, and OMB's Compliance Supplement.
Those standards circulars, supplements, or guides require that we plan and perform the audit to obtain
reasonable, rather than absolute, assurance about whether the financial statements are free of material
misstatement whether caused by error or fraud. Accordingly, a material misstatement, may remain
undetected. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial
statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not
expect us to provide reasonable assurance of detecting abuse.
An audit of financial statements also includes obtaining an understanding of the County and its
environment, including its 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. An audit is
not designed to provide assurance on internal control or to identify significant deficiencies or material
weaknesses. However, we will communicate to management and the Board of County Commissioners
any significant deficiencies or material weaknesses that become known to us during the course of the
audit.
314 West 18th Street An Independently Owned Member
P.O. Box 1088(Zip 82003-1088) C'ownsvyt 0-prw(irk, 2012-0202 MCGLADREY ALLIANCE
Cheyenne,Wyoming 82001-4404 1-12-,20) ,),„
(307)634-2151 ((. . (11 t, I-1/2(j
Fax: (307)634-4939 I _ z` I) Ft D051 McGladrey
The McGladrey Alliance is a premier affiliation of independent accounting and consulting firms.
The McGladrey Alliance member firms maintain their name,autonomy and independence and are responsible for their own client fee arrangements,delivery of services and maintenance of client relationships.
Weld County, Colorado
January 4, 2012
Page 2
We will also communicate to the Board of County Commissioners (a) any fraud involving senior
management and fraud (whether caused by senior management or other employees) that causes a material
misstatement of the financial statements, (b) any illegal acts, violations of provisions of contracts or grant
agreements, and abuse that come to our attentiom(unless they are clearly inconsequential), (c) should any
arise, any disagreements with management and other serious difficulties encountered in performing the
audit, and (d) various matters related to the County's accounting policies and financial statements.
In addition to our report on the County's financial statements, we will also issue the following reports or
types of reports:
• A report on the fairness of the presentation of the County's schedule of expenditures of federal
awards for the year ending December 31, 2011.
• Reports on internal control related to the financial statements and major programs. These reports
will describe the scope of testing of internal control and the results of our tests of internal controls.
• Reports on compliance with laws, regulations, and the provision of contracts or grant agreements.
We will report on any noncompliance which could have a material effect on the financial
statements and any noncompliance which could have a direct and material effect on each major
program.
• A schedule of findings and questioned costs.
The funds that you have told us are maintained by the County and that are to be included as part of our
audit are listed here.
Governmental Funds: Proprietary Funds:
General Fund Paramedic Enterprise Fund
Public Works Fund Motor Vehicle Fund (Internal Service)
Social Services Fund Health Insurance Fund (Internal Service)
Human Services Fund Insurance Fund (Internal Service)
Contingent Fund Phone Services Fund (Internal Service)
Capital Expenditures Fund
Conservation Trust Fund Fiduciary Funds:
Emergency Fund
Public Health Fund Retirement Plan
Solid Waste Fund Other Post Employment Benefits
Law Enforcement Authority Fund Agency Funds
The component units whose financial statements you have told us are to be included as part of the
County's basic financial statements are the Weld County Housing Authority and the E-911 Emergency
Telephone Service Authority Board.
The federal financial assistance programs that you have told us that the County participates in and that are
to be included as part of the single audit are listed in Attachment A - Federal Financial Assistance
Programs.
Weld County, Colorado
January 4, 2012
Page 3
Our reports on internal control will include any significant deficiencies and material weaknesses in
controls of which we become aware as a result of obtaining an understanding of internal control and
performing tests of internal control consistent with requirements of the standards and circulars identified
above. Our reports on compliance will address material errors, fraud, abuse, violations of compliance
requirements, and other responsibilities imposed by state and federal statutes and regulations and assumed
by contracts; and any state or federal grant, entitlement of loan program questioned costs of which we
become aware, consistent with requirements of the standards and circulars identified above.
Weld County,Colorado's Responsibilities
Management is responsible for the financial statements, including the selection and application of
accounting policies, adjusting the financial statements to correct material misstatements, and for making
all financial records and related information available to us. Management is responsible for providing us
with a written management representation letter confirming certain representations made during the
course of our audit of the financial statements and affirming to us that it believes 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 and to the opinion units of the financial statements.
Management is responsible for establishing and maintaining effective internal control over financial
reporting and for informing us of all significant deficiencies and material weaknesses in the design or
operation of such controls of which it has knowledge.
Management is responsible for identifying and ensuring that the County complies with the laws and
regulations applicable to its activities, and for informing us about all known material violations of such
laws or regulations. In addition, management is 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 County involving management, employees who have significant roles in internal
control, and others where the fraud could have a material effect on the financial statements. Management
is also responsible for informing us of its knowledge of any allegations of fraud or suspected fraud
affecting the County received in communications from employees, former employees, analysts,
regulators, or others.
Management is also responsible for (a) making us aware of significant vendor relationships where the
vendor is responsible for program compliance, (b) following up and taking corrective action on audit
findings, including the preparation of a summary schedule of prior audit findings, and a corrective action
plan, and (c) report distribution including submitting the reporting package.
The Board of County Commissioners is responsible for informing us of its views about the risks of fraud
within the County, and its knowledge of any fraud or suspected fraud affecting the County.
The County agrees that it will not associate us with any public or private securities offering without first
obtaining our consent. Therefore, the County agrees to contact us before it includes our reports or
otherwise makes reference to us, in any public or private securities offering. We may conclude that we
are not otherwise associated with the proposed offering and that our association with the proposed
offering is not necessary, providing the County agrees to clearly indicate that we are not associated with
the contents of the official statement. The County agrees that the following disclosure will be
prominently displayed in the official statement:
Weld County, Colorado
January 4, 2012
Page 4
McGee, Hearne &Paiz, LLP, our independent auditor, has not been engaged to perform, and has
not performed, since the date of its report included herein, any procedures on the financial
statements addressed in that report. McGee, Hearne & Paiz, LLP, also has not performed any
procedures relating to this official statement.
Our association with an official statement is a matter for which separate arrangements will be necessary.
The County agrees to provide us with printer's proofs or masters of such offering documents for our
review and approval before printing, and with a copy of the final reproduced material for our approval
before it is distributed. In the event our auditor/client relationship has been terminated when the County
seeks such consent, we will be under no obligation to grant such consent or approval.
Because McGee, Hearne & Paiz, LLP will rely on the County and its management and the Board of
County Commissioners to discharge the forgoing responsibilities, the County holds harmless and releases
McGee, Hearne & Paiz, LLP, its partners, and employees from all claims, liabilities, losses, and costs
arising in circumstances where there has been a knowing misrepresentation by a member of the County's
management which has caused, in any respect, McGee, Hearne & Paiz, LLP's breach of contract or
negligence. This provision shall survive the termination of this arrangement for services.
Weld County,Colorado's Records and Assistance
If circumstances arise relating to the condition of your records, the availability of appropriate audit
evidence, or indications of a significant risk of material misstatement of the financial statements because
of error, fraudulent financial reporting, or misappropriation of assets which in our professional judgment
prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any
course of action permitted by professional standards, including declining to express an opinion or issue a
report, or withdrawal from the engagement.
During the course of our engagement, we may accumulate records containing data that should be reflected
in the County's books and records. The County will determine that all such data, if necessary, will be so
reflected. Accordingly, the County will not expect us to maintain copies of such records in our
possession.
The assistance to be supplied by County personnel, including the preparation of schedules and analyses of
accounts, has been discussed and coordinated with Barbara Connolly, Controller. The timely and
accurate completion of this work is an essential condition to our completion of the audit and issuance of
our audit report.
Fees, Costs,and Access to Audit Documentation
Our fees for the audit and accounting services described above are based upon the time required by the
individuals assigned to the engagement, plus direct expenses. Interim billings will be submitted as work
progresses and as expenses are incurred. Billings are due upon submission. Our fee for the services
described in this letter will not exceed $71,500 unless the scope of the engagement is changed, the
assistance which the County has agreed to furnish is not provided, or unexpected conditions are
encountered, in which case we will discuss the situation with you before proceeding. All other provisions
of this letter will survive any fee adjustment.
Weld County, Colorado
January 4, 2012
Page 5
Our professional standards require that we perform certain additional procedures, on current and previous
years' engagements, whenever a partner or professional employee leaves the firm and is subsequently
employed by or associated with a client. Accordingly, the County agrees it will compensate McGee,
Hearne & Paiz, LLP for any additional costs incurred as a result of the County's employment of a partner
or professional employee of McGee, Hearne& Paiz, LLP.
In the event we are requested or authorized by the County or are required by government regulation,
subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to
our engagements for the County, the County will, so long as we are not a party to the proceeding in which
the information is sought, reimburse us for our professional time and expenses, as well as the fees and
expenses of our counsel, incurred in responding to such requests.
The documentation for this engagement is the property of McGee, Hearne & Paiz, LLP. However, you
acknowledge and grant your assent that representatives of the cognizant or oversight agency or their
designee, other government audit staffs, and the U.S. Government Accountability Office shall have access
to the audit documentation upon their request; and that we shall maintain the audit documentation for a
period of at least three years after the date of the report, or for a longer period if we are requested to do so
by the cognizant or oversight agency. Access to requested documentation will be provided under the
supervision of McGee, Hearne & Paiz, LLP audit personnel and at a location designated by our Firm.
You have informed us that you intend to prepare a comprehensive annual financial report (CAFR) and
submit it for evaluation by the Government Finance Officers Association's Certificate of Achievement for
Excellence in Financial Reporting.
Claim Resolution
The County and McGee, Hearne & Paiz, LLP agree that no claim arising out of services rendered
pursuant to this agreement shall be filed more than two years after the date of the audit report issued by
McGee, Hearne & Paiz, LLP or the date of this arrangement letter if no report has been issued. The
County waives any claim for punitive damages. McGee, Hearne & Paiz, LLP's liability for all claims,
damages and costs of the County arising from this engagement is limited to the amount of fees paid by the
County to McGee, Hearne & Paiz, LLP for the services rendered under this arrangement letter.
This letter constitutes the complete and exclusive statement of agreement between McGee, Hearne &
Paiz, LLP and the County, superseding all proposals, oral or written, and all other communications, with
respect to the terms of the engagement between the parties.
In accordance with Government Auditing Standards, a copy of our most recent peer review report is
enclosed, for your information.
Weld County, Colorado
January 4, 2012
Page 6
If this letter defines the arrangements as the County understands them, please sign and date the enclosed
copy and return it to us.
McGEE, HEARNE & PAIZ, LLP
t-sal,,ret. ,
Robert W. Dahill, Partner
Confirmed on behalf of the Weld County, Colorado: /r /7
(aUld79-1i
Sean P. Conway, Chair, Board o l d County Commissioners
JAN 18 2012 , 2012
Enclosure
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CERTIFIED PUBLIC ACCOUNTANTS
AND CONSULTANTS
SYSTEM REVIEW REPORT
October 7, 2010
To the Partners of
McGee, Hearne & Paiz, LLP
and the Peer Review Committee of the Nevada Society
of Certifed Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice
of McGee, Hearne & Paiz, LLP (the firm) in effect for the year ended June 30, 2010. Our
peer review was conducted in accordance with the Standards for Performing and
Reporting on Peer Reviews established by the Peer Review Board of the American
Institute of Certified Public Accountants. The firm is responsible for designing a system of
quality control and complying with it to provide the firm with reasonable assurance of
performing and reporting in conformity with applicable professional standards in all
material respects. Our responsibility is to express an opinion on the design of the system
of quality control and the firm's compliance therewith based on our review. The nature,
objectives, scope, limitations of and the procedures performed in a System Review
are described in the standards at www. aicpa.orq/prsummarv.
As required by the standards, engagements selected for review included engagements
performed under the Government Auditing Standards and audits of employee benefit
plans.
In our opinion, the system of quality control for the accounting and auditing practice of
McGee, Hearne & Paiz, LLP in effect for the year ended June 30, 2010, has been suitably
designed and complied with to provide the firm with reasonable assurance of performing
and reporting in conformity with applicable professional standards in all material respects.
Firms can receive a rating of pass, pass with deficiency(ies) or fail. McGee, Hearne &
Paiz, LLP has received a peer review rating of pass.
Brady Marti& Associ es P.C.
BRADY,NIARTL A ASSOCIATES,P.C
401 Demers Avenue Suite 300 P.O Box 14296
Gland Folks,ND 58208-4296(7(1)775-4685 Fax 17011 795-749B RSM McGladrey Network
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