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To the Honorable City Council <br />of the City of Colton <br />November 27, 1996 <br />Page 2 <br />general purpose financial statements, we have performed procedures to determine the <br />reasonableness of the estimates used by management. These procedures included but <br />were not limited to inquiries of the City Attorney and Risk Manager. Based on these <br />other procedures performed, we were able to conclude that the liability recorded by <br />management, after audit adjustments, was reasonable. <br />Audit Adjustments <br />As a result of our audit related testwork, we proposed several adjustments of the financial <br />statements that, in our judgment, either individually or in the aggregate, had a significant <br />effect on the City's financial reporting process. <br />Other Information in Documents Containing Audited Financial Statements <br />Our responsibility for other information in documents containing the City's general <br />purpose financial statements and our report thereon does not e�rtend beyond financial <br />information identified in our report, and we have no obligation to perform any procedures <br />to conoborate other information contained in these documents. <br />Disagreements With Management <br />There were no disagreements with management on financial accounting and reporting <br />matters that, if not satisfactorily resolved, would have caused a modification to our report <br />on the City's 1996 financial statements. <br />Consultation With Other Accountants <br />We are not aware of any instances where management has consulted with .or obtained <br />opinions, written or oral, from other independent accountants during the past year that <br />were subject to the requirements of Statement on Auditing Standards No. 50, Reports on <br />the Application of Accounting Principles. <br />Major Issues Discussed With Management Prior to Retention <br />We generally discuss a variety of matters, including the application of accounting <br />principles and auditing standards, with management each year prior to retention as the <br />City's auditors. These discussions occurred in the narmal course of our professional <br />relationship. <br />This information is intended solely for the use of the City Council, and should not be used <br />for any other purpose. However, we understand that this document may be public <br />information. <br />�d22�ir-rt,� � �6 u��S <br />