HomeMy WebLinkAboutCAG2024-454 - Original - Washington State Auditor's Office - 2023 Single Audit Rep Letter - 9/23/24 FOR CITY OF KENT OFFICIAL USE ONLY
Sup/Mgr:
Agreement Routing Form DirAsst:
• For Approvals,Signatures and Records Management Dir/Dep:
KENT This form combines&replaces the Request for Mayor's Signature and Contract Cover (optional)
WASHINGTON Sheet forms. (Print on pink or cherry colored paper)
Originator: Department:
Megan Marks I Paula Painter Finance
Date Sent: Date Required:
c 09/23/2024 09/23/2024
Q Mayor or Designee to Sign. Date of Council Approval:
Q Interlocal Agreement Uploaded to Website
Budget Account Number: Grant? Yes NoF-1
N/A
Budget? Yes Type: N/A
Vendor Name: Category:
Washington State Auditor's Office Contract
Vendor Number: Sub-Category:
Original
0
Project Name: 2023 Single Audit Management Rep Letter
3- Project Details:
0 Management provides certain assurances for the annual Federal
Single Audit.
40
c
(11.111 Agreement Amount:
Basis for Selection of Contractor:
E *Memo to Mayor must be attached
i Start Date: Termination Date:
a Local Business? Yes F]No*If meets requirements per KCC 3.70.100,please complete"Vendor Purchase-Local Exceptions"form on Cityspace.
Business License Verification: ❑Yes In-Process F1 Exempt(KCC 5.01.045) FlAuthorized Signer Verified
Notice required prior to disclosure? Contract Number:
Yes❑No CAG2024-454
Comments:
IM
C C
N 0
3 �
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Date Received:City Attorney: 9/23/24 Date Routed:Mayor's Office 9/24/24 City Clerk's Office 9/24/24
adccW22373_7_20 Visit Documents.KentWA.gov to obtain copies of all agreements
rev.20221201
FINANCE DEPARTMENT
Paula Painter, CPA, Finance Director
z`a� 220 4th Avenue South
KENT Kent, WA 98032
WASHINGTON
Fax: 253-856-6255
Phone: 253-856-5264
September 23, 2024
Office of the Washington State Auditor
3200 Capitol Blvd
P.O. Box 40031
Olympia, WA 98504-0031
To the Office of the Washington State Auditor:
We are providing this letter in connection with your audit of City of Kent for the period from January
1, 2023 through December 31, 2023. Representations are in relation to matters existing during or
subsequent to the audit period up to the date of this letter.
Certain representations in this letter are described as being limited to matters that are significant or
material. Information is considered significant or material if it is probable that it would change or
influence the judgment of a reasonable person.
We confirm, to the best of our knowledge and belief, having made appropriate inquiries to be able to
provide our representations, the following representations made to you during your audit. If we
subsequently discover information that would change our representations related to this period, we
will notify you in a timely manner.
General Representations:
1. We have provided you with unrestricted access to people you wished to speak with and made
available all requested and relevant information of which we are aware, including:
a. Financial records and related data.
b. Minutes of the meetings of the governing body or summaries of actions of recent meetings
for which minutes have not yet been prepared.
c. Other internal or external audits, examinations, investigations or studies that might concern
the objectives of the audit and the corrective action taken to address significant findings
and recommendations.
d. Communications from regulatory agencies, government representatives or others
concerning possible noncompliance, deficiencies in internal control or other matters that
might concern the objectives of the audit.
e. Related party relationships and transactions.
City of Kent Finance Department
Paula Painter, CPA, Director
.:i1.1 ..' I I. ,I IIIi III i.J i i L I
f. Results of our internal assessment of business risks and risks related to financial reporting,
compliance and fraud.
2. We acknowledge our responsibility for compliance with requirements related to confidentiality of
certain information,and have notified you whenever records or data containing information subject
to any confidentiality requirements were made available.
3. We acknowledge our responsibility for compliance with applicable laws, regulations, contracts
and grant agreements.
4. We have identified and disclosed all laws, regulations, contracts and grant agreements that could
have a direct and material effect on the determination of financial statement amounts, including
legal and contractual provisions for reporting specific activities in separate funds.
5. We have complied with all material aspects of laws, regulations, contracts and grant agreements.
6. We acknowledge our responsibility for establishing and maintaining effective internal controls
over compliance with applicable laws and regulations and safeguarding of public resources,
including controls to prevent and detect fraud.
7. We have established adequate procedures and controls to provide reasonable assurance of
safeguarding public resources and compliance with applicable laws and regulations.
8. We have no knowledge of any loss of public funds or assets or other illegal activity, or any
allegations of fraud or suspected fraud involving management or employees.
9. In accordance with RCW 43.09.200, all transactions have been properly recorded in the financial
records, notwithstanding immaterial uncorrected items provided by the auditor.
10. We are responsible for,and have accurately prepared,the summary schedule of prior audit findings
to include all findings, and we have provided you with all the information on the status of the
follow-up on prior audit findings.
Additional representations related to expenditures under federal grant proErams:
11. We acknowledge our responsibility for complying, and have complied, with the requirements of 2
CFR § 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for
Federal Awards.
12. With regards to your audit of federal grant programs, we have made available all relevant and
requested information of which we are aware, including:
a. All federal awards and related grant agreements (including amendments, if any), contracts
with pass-through entities, service organizations and contractors, and correspondence.
b. All communications from federal awarding agencies, contractors, service organizations or
pass-through entities concerning possible noncompliance.
c. All information regarding corrective actions taken and management decisions or follow-
up work performed by federal or pass-through agencies on any findings reported in the
past.
d. All documentation related to the compliance requirements, including information related
to federal program financial reports and claims for advances and reimbursements.
e. Interpretations or other support for any situations where compliance with requirements
might be questionable or unclear.
13. We have identified and complied with all direct and material compliance requirements of federal
awards.
14. Management is responsible for establishing effective internal control and has maintained sufficient
control over federal programs to provide reasonable assurance that awards are managed in
compliance with laws, regulations, contracts or grant agreements that could have a material effect
on each of our federal awards.
15. Federal program financial reports and claims for advances and reimbursements are supported by
the accounting records from which the basic financial statements have been prepared, and are
prepared on a basis consistent with the Schedule of Expenditures of Federal Awards.
16. Copies of federal program reports provided to you are true copies of the reports submitted, or
electronically transmitted, to federal agencies or pass-through agencies, as applicable.
17. We are responsible for, and will accurately prepare, the auditee section of the Data Collection
Form as required by the Uniform Guidance.
Additional representations related to federal grants passed through to subrecipients:
18. We have advised our subrecipients of requirements imposed on them by Federal laws,regulations,
contracts or grant agreements as well as any supplemental requirements we impose as a condition
of receiving Federal awards.
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19. We have monitored the activities of our subrecipients as necessary to ensure that Federal awards
are used for authorized purposes in compliance with laws, regulations, contracts or grant
agreements.
20. We have determined that subrecipients expending $750,000 or more in Federal awards during the
subrecipient's fiscal year have met the audit requirements of 2 CFR § 200.501 for that fiscal year.
21. When applicable,we have issued a management decision on audit findings within six months after
receipt of the subrecipient's audit report and ensured that the subrecipient has taken appropriate
and timely corrective action.
22. We have considered the results of our subrecipients' audits and made any necessary adjustments
to our own accounting records.
Dana Ralph, Paula Yainter, CPA
Mayor Finance Director