CCR1983264RESOLUTION #264-83
APPROVAL OF AGREEMENT BETWEEN THE CITY AND
CONLEY, MCDONALD, SPRAGUE AND COMPANY FOR AUDIT SERVICE (SEWER UTILITY)
(Year Ending December 31, 1983)
WHEREAS, it is necessary for the City of Muskego to enter into
procedures to be used in the auditing of the City's Sewer
an agreement with Conley, McDonald, Sprague Ei Company to cover
Utility, and
WHEREAS, the firm of Conley, McDonald, Sprague Ei Company has
be in the best interest of the City to continue to use their
audited the City's books for over twenty years and it would
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 Muskego, upon the recommendation of the Finance Committee,
does hereby authorize the Mayor and Clerk to execute an agree-
ment between the City of Muskego and the Auditing Firm of
Conley, McDonald, Sprague Ei Company to audit the City's Sewer
Utility for the year ending December 31, 1983.
BE IT FURTHER RESOLVED that said agreement is subject to the
approval of the City Attorney.
DATED THIS I rt/L DAY OF & , 1983.
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FINANCE COMMITTEE
Ald. Edwin P. Dumke
Ald. Mitchel Penovich
)r ut" les Colburn
ATTEST.
I City Clerk
I 10/83
DANIEL A. SCHULZ. C.P.A.
NICHOLAS 0. OUARTARO. C.P.A.
FREOERICK L. LICAU. C.PA
VICTOR N. WEILER. C.P.A.
JAMES E. PRELLWITZ. C.P.A.
WILLIAM 8 VOLKMANN. C.P.A.
OAVIO L. OONIHUE. C.P.A.
ROBERT L GUNDRUM. C.P.A. 0
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August 18, 1983
CONLEY. McDONALD, SPRAGUE & CO.
CERTIFIED PUBLIC ACCOUNTANTS
MILWAUKEE. WISCONSIN 53222-4478
2825 NORTH MAYFAIR ROAO
AREA COOE 514 771-1820
Mr. Wayne Salentine, Mayor
City of Muskego Sewer Utility
Wl80 57732 Racine Avenue
Muskego, WI 53150
Dear Mr. Salentine:
We are pleased to serve as independent accountants for the City of Muskego
Sewer Utility. This will confirm our understanding of the arrangements for
our examination of the financial statements for the year ending December 31,
1983.
The purpose of our examination is to express an unqualified opinion on the
fairness of presentation of the Sewer Utility's financial statements for the
accounting principles applied on a basis consistent with that of the preceding
year ended December 31, 1983, and their conformity with generally accepted
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
internal control, a test of documentary evidence of transactions recorded in
in the circumstances. These procedures will include a review of the system of
the accounts and other tests of assets, liabilities, fund balances, revenues
and expenditures through analysis, physical observations, and/or direct
confirmation by correspondence with entities outside the Utility. Accord-
ingly, the examlnation will not include an audi.t 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
for proper recording of transactions in the books of account, for the safe-
guarding of assets, and for substantial accuracy of the financial statements.
Such statements are representations of management.
Page Two
Preliminary field nork is tentatively scheduled to begin in October, 1983.
Final field work is tentatively scheduled for March, 1984. The audlt report
will be submitted prior to May 31, 1984. 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. Timely completion of this
work will facilitate achieving the best audit performance with the minimum of
the.
Our fees are based on the time required by the Individuals assigned to the
engagement plus direct expenses. Individual hourly rates vary according to a
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 Donald Vilione, CPA, Senior 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
have any questions about any aspect of our engagement. If this letter
opportunity to serve the City of Huskego Sewer Utility. Please call, if you
correctly expresses your understanding of the engagement, please sign the
enclosed copy where indicated and return it to us.
Very truly yours,
CONLEY, HcDONALD, SPRAGUE & CO.
Nicholas D. Quartad, CPA
Partner
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