{"content":[{"text":"-2-","bbox":{"left":0.490392,"top":0.045532,"width":0.01918800000000004,"height":0.015867}},{"text":"Certain financial statement disclosures are particularly sensitive because of their significance to financial \n statement users. The most sensitive disclosures affecting the financial statements are those related to \n the other postemployment benefit and pension plans.","bbox":{"left":0.117647,"top":0.078866,"width":0.756623,"height":0.04768299999999999}},{"text":"We evaluated the key factors and assumptions used to develop each of the above estimates in \n determining that they are reasonable in relation to the financial statements taken as a whole.","bbox":{"left":0.117647,"top":0.14265,"width":0.688642,"height":0.031775}},{"text":"The financial statement disclosures are neutral, consistent, and clear.","bbox":{"left":0.117631,"top":0.190375,"width":0.503265,"height":0.015866999999999992}},{"text":"Difficulties Encountered in Performing the Audit","bbox":{"left":0.117631,"top":0.221223,"width":0.340973,"height":0.015075000000000005}},{"text":"We encountered no difficulties in dealing with management in performing and completing our audit.","bbox":{"left":0.117631,"top":0.252499,"width":0.7254259999999999,"height":0.01586700000000002}},{"text":"Corrected and Uncorrected Misstatements","bbox":{"left":0.117631,"top":0.283347,"width":0.307767,"height":0.015075000000000005}},{"text":"Professional standards require us to accumulate all known and likely misstatements identified during the \n audit, other than those that are clearly trivial, and communicate them to the appropriate level of \n management. The attached schedule is a listing of misstatements corrected by management.","bbox":{"left":0.117631,"top":0.314624,"width":0.7592699999999999,"height":0.04783399999999999}},{"text":"Disagreements with Management","bbox":{"left":0.117631,"top":0.378194,"width":0.24173900000000004,"height":0.015075000000000005}},{"text":"For purposes of this letter, a disagreement with management is a financial accounting, reporting, or \n auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial \n statements or the auditor's report. We are pleased to report that no such disagreements arose during \n the course of our audit.","bbox":{"left":0.117631,"top":0.40947,"width":0.739269,"height":0.06359200000000004}},{"text":"Management Representations","bbox":{"left":0.117631,"top":0.488949,"width":0.21660200000000002,"height":0.015075000000000005}},{"text":"We have requested and received certain representations from management that are included in the \n management representation letter dated October 20, 2020.","bbox":{"left":0.117631,"top":0.520225,"width":0.721979,"height":0.03177499999999989}},{"text":"Management Consultations with Other Independent Accountants","bbox":{"left":0.117631,"top":0.567736,"width":0.466386,"height":0.01507499999999995}},{"text":"In some cases, management may decide to consult with other accountants about auditing and \n accounting matters, similar to obtaining a \"second opinion\" on certain situations. If a consultation \n involves application of an accounting principle to the District's financial statements or a determination of \n the type of auditor's opinion that may be expressed on those statements, our professional standards \n require the consulting accountant to check with us to determine that the consultant has all the relevant \n facts. To our knowledge, there were no such consultations with other accountants.","bbox":{"left":0.117631,"top":0.599012,"width":0.7532369999999999,"height":0.09555999999999998}},{"text":"Other Audit Findings or Issues","bbox":{"left":0.117631,"top":0.710307,"width":0.21760600000000002,"height":0.01507499999999995}},{"text":"We generally discuss a variety of matters, including the application of accounting principles and auditing \n standards, with management each year prior to retention as the District's auditors. However, these \n discussions occurred in the normal course of our professional relationship and we believe our responses \n were not a condition to our retention.","bbox":{"left":0.117631,"top":0.741583,"width":0.7629659999999999,"height":0.063743}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}