Laserfiche WebLink
42 <br />• Required communications: <br />— Significant audit results <br />— Difficulties encountered in <br />performing the audit <br />— Corrected and uncorrected <br />misstatements <br />— Disagreements with management <br />— Management representations <br />— Consultations with other auditors <br />— Other audit findings or issues <br />— Other information in documents <br />containing audited financial <br />statements <br />Other Matters: <br />— The City will be required to <br />implement GASB Statement No. 54, <br />Fund Balance Reporting and Fund <br />Type Definition for the year ended <br />December 31, 2011. <br />