CCR1980192RESOLUTION #192-80
CONLEY, SPRAGUE AND MCDONALD FOR AUDIT SERVICE
APPROVAL OF AGREEMENT BETWEEN THE CITY AND
(1981) (GENERAL FUND)
WHEREAS, it is necessary for the City of Muskego to enter into
an agreement with Conley, McDonald, Sprague & Company to cover
procedures to be used in the audition of the city's General Fund,
and
WHEREAS, the firm of Conley, McDonald, Sprague & Company have
audited the city's books for the last eighteen years and it would
be in the best interest of the city to continue to use their
services, and
WHEREAS, the Finance Committee has recommended that the Common
Council authorize execution of the necessary agreement,
THEREFORE, BE IT RESOLVED that the Common Council of the City of
hereby authorize the Mayor and Clerk to execute an agreement
between the City of Muskego and the Auditing Firm of Conley,
McDonald, Sprague & Company to audit the city's General Fund.
BE IT FURTHER RESOLVED that said agreement is subject to the
approval of the City Attorney.
0 Muskego, upon the recommendation of the Finance Committee, does
DATED THIS ?,< DAY OF , 1980.
Ald. Michael Weed
Ald. Wayne Radtke
ATTEST.
8- City Clerk
DANIELA SCHUU. C.PA
GERALD J. LEONARD. C.PA
NICHOLAS D. OUARTARO. C.PA
CONLEY. MCDONALD. SPRACUE & Co.
CERTlFlED PUBLIC ACCOUNTANTS
2825 NORTH MAYFAIR ROAD
MILWAUKEE. WISCONSIN 53222
AREA CODE ma 771-7620
OR N. WEILER. C.PA
WILLIAM B. VOLKMANN. C.PA
BERT L GUNDRUM. C.PA
L DONIHUE. C.PA
Norember 10, 1980
Mr. Jerome Gottfried, Mayor
City of Muskego
Wl80 S7732 Racine Avenue
Muskego, WI 53150
Dear Mr. Gottfried:
We are pleased to serve as independent accountants for the City of Mnskego.
This will confirm o'ur understanding of the arrangements for our examination
of the financial statements for the year ending December 31, 1980.
Our basic engagement is to examine and report on the financial statements of 0 the following funds:
General Fund
Debt Service Fund
Special Revenue Funds
Capital Projects Fund
Special Assessment Fund
Fiduciary Fund .- Trust and Agency
General Long-Term Debt Account
The purpose of our examination is to express an opinion on the fairness of
presentation of the City's financial statements for the year ended December 31,
1980, and their conformity with generally accepted accounting principles
applied on a basis consistent with that of the preceding year. If our opinion
will be other than unqualified, the reasons will be discussed with you.
-The examination will be in accordance with generally accepted auditing standards
and will include such auditing procedures as we consider necessary in the
circumstances. The procedures will include a review of the system of internal
control, a test of documentary evidence of transactions recorded in the accounts
and other tests of assets, liabilities, fund balances, revenues and expenditures
with entities outside the City. Accordingly, the examination will not include
through analysis, physical observation and/or direct confirmation by correspondence
an audit of transactions to the extent required if intended to disclose
defalcations or similar irregularities, although their discovery may result.
proper recording of transactions in.'the books of account, for the sa€eguarding
We direct your attention to the fact-that management has-the responsibility for
of assets, and €or substantial accuracy of the financial statements. Such
statements are representations of management.
- 'City of Muskego
Mr. Jerome Gottfried, May
Page Two
Preliminary field work is scheduled for December 1980. Final field work is
tentatively scheduled to begin in March 1981. The audit report will be
submitted prior to May 31, 1981.
We will assist in the preparation of the Financial Report Form for Wisconsin
Cities and Villages which must be filed with the Wisconsin Bureau of Local
Fiscal Information and Analysis. This report is a special report and, therefore,
is not to be considered as audited by US. The report will be completed prior
beyond which is recorded on the City's records. It will be necessary that
to the due date of May 15th. This report requires many allocations of expenses
allocations by the City will facilitate the report preparation in minimum
these allocations be reviewed annually by the City. Determination of these
time. We will also assist you in the preparation of the necessary Federal
Revenue Sharing reports, Levy Limit determinations, and any other accounting
matters which you may request during the year.
Assistance to be supplied by your personnel including the preparation of schedules
and analysis of accounts will be discussed and coordinated with the City Clerk. I
Timely completion of this work will facilitate achieving the best audit
performance with the minimum.time. I
Our fees are based on the time'required by the individuals assigned to the
degree of responsibility involved and the skill required.
engagement plus direct expenses. Individual hoiuly'rates vary according to the
I will be the partner in charge of all work we will perform for you. It will
be my responsibility to insure that your management receives good service. I
will call upon other partners in the firm for a second point of view or a
specialized howledge as necessary.
I
The audit will be supervised by Mr. Donald Vilione, Audit Manager, assisted
by other members of the staff as necessary.
h'e look forward to our association with you and your staff and appreciate the
opportunity to serve the Cityof.Muskego. If this letter correctly expresses
your understanding of the engagement, please sign the enclosed copy, where
indicated, and return it to us.
Very truly yours,
CONLEY-;-:McDONAtD, SPRAGUE & CO.
Nicholas D. Quartgro, CPA
Partner
NDQ/jb:AF
Approved:
Name :
Title:
Date: