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]] E C- 14- 8 9 T H U 1 2: 2 2 M p Y F I E L D V I L L A G E 4 e 1- 4 S 4 6 <br />r ' <br />. i <br />P . 9 3 <br />'A ? ?inu <br />TH4MAS'E. FERGUSO?I <br />AUDITOR OF STATE <br />COLUMBUS, OHIO 43266-0040 <br />(614) 466-4514 <br />OEPUTY AUOITORS: <br />November 20, 1989 <br />Mr. Dan M. Patrick IT <br />MCCULLOUGH Finance Director <br />WILLIAMS, III Village of Mayfield <br />aamini3trotion 6621 Wilson MiI1s Road <br />(e14)466-4514 Mayfield, Oh3o 44143 <br />RICHa,pna Nuss, Dent Mr. Patricki <br />CPA <br />Depurlttillll ul Aurlil <br />(614) 466•4771 The purpose nf thia letter is to confirm our understsnding of the <br />serviCes to be provided by the Management Advisory Servicea Division <br />of the Office of the Auditor of State to the Vi17.age of Mayfield in <br />FlUSSELLL.AOUCH aesAsting your office 4n reaching ita goal oP prepari.ng financial <br />Muna90monlAdvisvey <br />SarvlCo etatements in accordance vith generally accepted accounting <br />(e14) 466-47+7 principles for the caleadar year ending December 31, 1990. <br />This assiatance will consist of the follovingi <br />ASSOCIATEDEPUTY <br />AUDI70H 1. Reviev the repozting ent3.ty for financiaL statewent purpases; <br />DWAINE E. GOULG <br />Inmrmnilon 9yatemo 2. Review the r.urrent fund atructure and classification to ineure <br />Aualte proper elas91E3c8tion in 9ccordance rith generally aecepted <br />ce14i 466•4971 8ccounting prinr.iples of any nevly creaeed funds; <br />3. Rev3ew of the accounting pollCies and proCeduxea used to <br />generate the amounta appearing on the financisl atatementa and <br />the application o£ nev accounting pronouncemente; . <br />4. Review of tihe vorking papers, journal entriea, snd trial <br />0111co3 af Ino balances prepased by your staff, i£ necessary; <br />$TATE AUO170R <br />r.o.eo.++aa 5. Reviem o£ the Financial Statementa and Notes; <br />BB h Broatl Elroot <br />eroaaeirnira 6. Any other related Eervices for planning and guidanCe in <br />c?i??new,omo <br />eaVan uunu PraParing Your Cam1irehensive Annual Financial Report fnr the <br />year ending Daeember 31, 1990. <br />EXIIIBIT "A" <br />Inlormallon Llna toll froo <br />1-800-222•0370