CCR1987188COMMON COUNCIL - CITY OF MUSKEG0
RESOLUTION 88-87
APPROVAL OF AGREEMENT BETWEEN THE CITY AND
CONLEY, McDONALD, SPRAGUE AND COMPANY
FOR AUDIT SERVICE (SEWER AND WATER UTILITY)
(Year Ending 12/31 187)
WHEREAS, it is necessary for the City of Muskego to enter into an
City's Sewer and Water Utilities, and
agreement to cover procedures to be used in the auditing of the
-audited the City's books for over twenty years, and
WHEREAS, the firm of Conley, McDonald, Sprague & Company has
WHEREAS, the Finance Committee has recommended approval of an
agreement between the City and the firm of Conley, McDonald,
Sprague & Company.
NOW, THEREFORE, BE IT RESOLVED that the Common Council of the
City of Muskego, upon the recommendation of the Finance
Committee, does hereby authorize the Mayor and Clerk to execute
an agreement between the City of Muskego and the firm of Conley,
McDonald, Sprague & Company to audit the City's Sewer and Water
Utilities for the year ending December 31, 1987.
BE IT FURTHER RESOLVED that said agreement is subject to the
approval of the City Attorney.
DATED THIS g-& DAY OF , 1987.
W
FINANCE COMMITTEE
ATTEST :
CONLEY, McDONALD. SPRAGUE & CO.
CERTIFIED PUBLIC ACCOUNTANTS
OANIEL A. SCHULZ. C.PA.
NICHOLAS 0 OUARTARO. C.P.A
VICTOR N. WEILER. C.P.A.
FREDERICK L. LICAU. C.PA.
WILLIAM 8. VOLKMANN. C PA
ROBERT L. GUNORUM C PA
OAVIO L. OOGHUE. C.P.A.
OONALO N VILIONE. C.P.A.
PAUL A. NOWINSKI. C.PA.
RICHARD J. HAMMEL. CPA.
ROBERT J. HAMMEL. C.PA.
THOMAS J. SCHOENECKER. C.P.A
.~
MILWAUKEE. WISCONSIN 53222.4478
2825 NODTH MAYFAIR ROAD
AREA COOE 414 771.1620
KENOSHA. WISCONSIN 53140
2106 SJRO STREET
AREA COOE 414 857-8158
AREA COOE 414 552-7908
501 1 S. PACKARO AVE.
CUDAHY. WI 531 10
AREA COOE 414 461-3520
August 20, 1987
Mr. Wayne G. Salentine, Mayor
W180 S7732 Racine Avenue
City of Muskego Sewer and Water Utility
Muskego. WI 53150
Dear Mr. Salentine:
We are pleased to serve as independent accountants for the City of Muskego
Sewer and Water Utility. This will confirm our understanding of the ar-
rangements for our examination of the financial statements for the year ended
December 31, 1987.
The purpose of our examination is to express an unqualified opinion on the
fairness of presentation of the Sewer Utility's and Water Utility's financial
statements for the year ended December 31, 1987, 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 stan-
dards and will include such auditing procedures as we consider necessary in
the circumstances. These procedures will include a review of the system of
the accounts and other tests of assets, liabilities, fund balances, revenues
internal control, a test of documentary evidence of transactions recorded in
mation by correspondence with entities outside the Utility. Accordingly, the
and expenditures through analysis, physical observation and/or direct confir-
examination will not include an audit of transactions to the extent required
if intended to disclose defalcations or similar irregularities, although their
discovery may result.
We direct your attention to the fact that management has the responsibility
guarding of assets and for substantial accuracy of the financial statements.
€or proper recording of transactions in the books of account, for the safe-
Such statements are representations of management.
Field work is tentatively scheduled to begin in October, 1987. Final field
submitted prior to May 31, 1988. Assistance to be supplied by your personnel
work is tentatively scheduled for March, 1988. The audit reports will be
including the preparation of schedules and analysis of accounts will be dis-
will facilitate achieving the best audit performance with the minimum of time.
cussed and coordinated with the City Clerk. Timely completion of this work
MEMBERS OF bMERIC4.N INSTITUTE OF CERTIFIED PUBLIC bCCOUNT&NTS. 'CiISCONSIN INSTITUTE OF CERTIFIED PUBLIC KCOUNT~NTS. NATIONAL cp& GROUP
City of Muskego Sewer and Water Utility
Page Two
We will prepare the financial portion of the Water Utility's Public Service
Commission Annual Report for 1987. We understand that this report is due
April 1, 1988. This report is a special report and therefore it is not co be
considered as audited by us.
Our fees are based on the time required by individuals assigned to the
engagement plus direct expenses. Individual hourly rates vary according to
the degree of responsibility involved and the skill required.
I will be the partner in charge of all work we will perform for you. It will
will call upon other partners in the firm for a second point of view or a
be my responsibility to insure that the management receives good service. I
specialized knowledge as necessary.
The audit this year will be supervised by Mr. Charles 0. Miller, CPA, Audit
Manager, assisted by other members of the staff as necessary.
We look forward to our association with you and your staff and appreciate the
opportunity to serve the City of Muskego Sewer Utility and Water Utility.
Please call if you have any questions about any aspect of our engagement. If
this letter correctly expresses your understanding of the agreement, please
sign the enclosed copy where indicated and return it to us.
Very truly yours,
CONLEY, McDONALD, SPRAGUE & CO.
Donald N. Vilione, CPA
Partner
Dm/ tms :me
Approved:
Name :
Title:
Date: