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. .. <br />. <br />? .: •. _ <br />Mary Taylor,CPA <br />.? . <br />Auditor of State <br />ENGAGEMENTLETTER <br />September 11, 2009 <br />Ron Wynn, Director of Finance <br />Village of Mayfield <br />This letter of arrangement between the Village of Mayfield, Cuyahoga County, Ohio (the Village) and the <br />Auditor of State describes the nature and scope of the services we will provide, the Village's required <br />involvement and assistance in support of our services, the related fee arrangements, and other terms and <br />conditions designed to ensure that our professional services satisfy the Village's audit requirements. <br />Summary of Services <br />We will audit the Village's basic financial statements as of and for the years ended December 31, 2008 <br />and 2007. We will follow U.S. generally accepted auditing standards and the Comptroller General of the <br />United States' standards for financial audits contained in Government Auditing Standards. The objective <br />of an audit is to express our opinion concerning whether the basic financial statements present fairly, in <br />all material respects, the Village's cash receipts, disbursements and balances in accordance with the <br />Village's accounting basis. <br />We expect to deliver our report on or about October 9, 2009. <br />We will apply certain limited procedures, which will consist principally of inquiries of management <br />regarding the methods of ineasuring and presenting ManagemenYs Discussion and Analysis , which is <br />Supplementary Information the Governmental Accounting Standards Board requires. However, we will <br />not opine on this information. <br />Engagement Team <br />The engagement will be led by: <br />Robert R. Wilhelm, Chief Auditor, who will be responsible for assuring the overall quality, value, and <br />timeliness of our services to you; and <br />Christopher J. Brassell, Senior Audit Manager, who will be responsible for managing the delivery of <br />our services to you. <br />Lausche Building / 615 Superior Ave., NW / Twelfth Floor / Cleveland, OH 44113-1801 <br />Telephone: (216) 787-3665 (800) 626-2297 Fax: (216) 787-3361 <br />www.auditor.state.oh.us