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6/19/2015 <br />8 <br />Communication with Those Charged with <br />Governance <br />•Required Communications: <br />–Change in accounting policies used (none) <br />–Difficulties encountered in performing the audit (none) <br />–Disagreements with management (none) <br /> <br />15 <br />Other Matters <br />•The City will be required to implement GASB Statement No. <br />68, Financial Reporting for Pensions – an amendment of GASB <br />Statement No. 27 for the year ended December 31, 2015. <br />•The City will record a liability for its proportionate share of the <br />net pension liability of PERA and the Fire Relief. <br /> <br />16