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•Consideration of internal control as a basis for designing audit <br />procedures. No opinion on internal control. <br />•No findings for 2018. <br />11 <br />•Required Communications: <br />–Change in accounting policies used <br />–Implemented GASB 75 –Accounting and Financial Reporting for <br />Post Employment Benefits Other Than Pensions (OPEB) <br />–Difficulties encountered in performing the audit (none) <br />–Disagreements with management (none) <br />12 <br />18