CCR1980193RESOLUTION #193-.80
APPROVAL OF AGREEMENT BETWEEN THE CITY A,ND
CONLEY , hlCDONALD, SPRAGUE AND COMPANY
(Sewer Utility)
WHEREAS, it is necessary for the City of Muskego to en'ter into
procedures to be used in the auditing of the city''s Sewer Uti.li.ty,
an agreement with Conley, McDonald, Sprague '& Company. to coyer
and
WHEREAS, the firm of Conley, McDonald, Sprague & Company. have^
audited the city's books for the last eighteen years. and +t woyld
be in the best interest of the city to conti.nue to 'use thei.r
services, and
WHEREAS, the Finance Commi.ttee has recommended that the; Coyon
Council authorize executton of the necessary agreement.,
- THEREFORE, BE IT RESOLVED that the Common Counci'l of the City of Muskego, upon the recommendation of the Finance Committee, does 0 between the City of Muskego and the Auditing Firm of Conley:,
hereby authorize the Mayor and Clerk to execute an agreement
McDonald, Sprague & Company to audi.t the city',s Sewer Uti'l%ty.
BE.IT FURTHER RESOLVED that said agreement i.s~ subject to the
approval of the City Attorney,
DA.TED TH I S 26 DAY OF 1 1980.
FI,NA,NCE CQMhlJ.TTEE
A,ld, Michael Weed
Ald.. Wayne Radtke
A,TTEST
City Clerk
11/80
J b:
CONLEY. MCDONALD. SPRACUE & Co.
CERTIFIED PUBLIC ACCOUNTANTS
DANIELA. SCHUU. C.PA.
GERALD J. LEONARD, C.PA
NICHOLAS D. OUARTARO, C.PA
VlClOR N WEILER C~PA
FREDERICK L LICAU. C.PA
e
e
November 11, 1980
2825 NORTH MAYFAIR ROAD
MILWAUKEE, WISCONSIN 53222
AREA CODE 414 771-7620
Mr. Jerome Gottfried, Mayor
City of Muskego Sewer Utility
k180 S7732 Racine Avenue
Muskego, WI 53150
Dear Mr. Gottfried:
We are pleased to serve as independent accountants for the City of Muskego
Sewer Utility. This will confirm our understanding af tbe arrangements for
our examination of tbe financial statements for the year ending December 31,
1980.
The purpose of our examination is to express an unqualfied opinion on the
fairness of presentation of the Sewer Utility'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. These 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
through analysis, physical observations, and/or direct confim tion by
vi11 not include an audit of transactions to the extent required if intended
correspondence with entities outside the Utility. Accordingly, the examination
to disclose defalcations or similar irregularities, although their discovery
may result.
We direct your attention to the fact that management has the responsibility
for proper recording of transactions in the books of account, €or the
safeguarding of assets, and for substantial accuracy of the financial statements.
Such statements are representations of management.
Preliminary field work is tentatively scheduled to begin in December, 1980.
Final field work is tentatively scheduled for March, 1981. The audit report
personnel including the preparation of schedules and analysis of accounts will
will be submitted prior to Nay 31, 1981. Assistance to be supplied by your
work will facilitate achieving the best audit performance with the minimum
be discussed and coordinated with the City Clerk. Timely completion of this
time.
Mr. Jerome Gottfried, Mayor
City of Muskego Sewer Utility I
/. .- Page Two
Our fees are based on the time required by the individuals assigned to the
tbe degree of responsibility involved and the skill required.
engagement plus direct expenses. Individual hourly rates vary according to
I will be the partnersin 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 knowledge as necessary.
The audit this year will be supervised by Mr. Donald Vilione, 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. Please call, if you
have any questions about any aspect of our engagement. 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,
COAZFY, McDONALD, SPRAGUE & CO.
@ Nicholas D. QuartarLCPA
/
Partner
NDQ/jb:AF
Approved:
Name :
Title:
Date: