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49. With respect to the Management’s Discussion and Analysis section, Budgetary Comparison Schedules, Schedule of City’s Proportionate Share of the Net Pension Liability, Schedule of City Pension Contributions, Schedule of Changes in Net Pension Liability (Asset) – Firefighters Relief Association, Schedule of Changes in City’s Net OPEB Liability, and Schedule of City OPEB Contributions presented as required by the Governmental Accounting Standards Board to supplement the basic financial statements: a. We acknowledge our responsibility for the presentation of such required supplementary information. b. We believe such required supplementary information is measured and presented in accordance with guidelines prescribed by U.S. GAAP. c. The methods of measurement or presentation have not changed from those used in the prior period. d. We have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation. 50. We understand, as part of your audit, you have prepared a draft of our financial statements and related notes from the trial balance and other information we provided to you. We have reviewed and approve those financial statements and have a responsibility to be in a position in fact and appearance to make an informed judgment on those financial statements and have performed our responsibility to prevent and detect errors. Further, we have designated a qualified management level individual to be responsible and accountable for overseeing your services. 51. We are in agreement with the proposed adjusting journal entries you have recommended (as shown in Exhibit A-1 and A-2), and they have been recorded in the City’s accounting records. Compliance Considerations In connection with your audit conducted in accordance with Government Auditing Standards, we confirm that management: 52. Is responsible for the preparation and fair presentation of the financial statements in accordance with the applicable financial reporting framework. 53. Is responsible for compliance with the laws, regulations and provisions of contracts and grant agreements applicable to the auditee. 54. Is not aware of any instances of identified and suspected fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that have a material effect on the financial statements. 55. Is responsible for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 56. Acknowledges its responsibility for the design, implementation and maintenance of controls to prevent and detect fraud. 57. If applicable, has taken timely and appropriate steps to remedy identified or suspected fraud or noncompliance with provisions of laws, regulations, contracts, and grant agreements that the auditor reports. 58. Has a process to track the status of audit findings and recommendations.