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OHIO AUDITOR OF STATE KEITH FABER March 8, 2023 Ronald Wynne, Director of Finance Village of Mayfield Cuyahoga County 6622 Wilson Mills Road Mayfield Village, Ohio 44143 8g Feist Broad Street �-'olumbus, Oil lo 43213 Con Tilltu S(Cloh loa I id itorgo v 800) 282-037C1 This engagement letter between the Village of Mayfield, Cuyahoga County, Ohio (the Village) and the Auditor of State describes the objective and scope of the services we will provide, the Village's required involvement and assistance in support of our services, the related fee arrangements, and other terms and conditions designed to ensure that our professional services satisfy the Village's audit requirements. SUMMARY OF SERVICES We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. We will audit the Village's combined financial statements as of and for the year ended December 31, 2022 to express our opinion concerning whether the combined financial statements and related disclosures present fairly, in all material respects, the Village's cash receipts, disbursements and balances in accordance with the Village's reporting framework The objectives of our audit are to obtain reasonable assurance about whether the financial statements for each opinion unit and related disclosures are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GARS) and the financial audit standards in the Comptroller General of the United States' Government Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. We will read other information such as the Management's Discussion and Analysis, in order to identify material inconsistencies, if any, with the audited financial statements. We expect to deliver our report on or about June 30, 2023. Engagement Team The engagement will be led by: William Ward, Assistant Chief Auditor, who will be responsible for assuring the overall quality, value, and timeliness of our services to you,- Matthew ou; Matthew Goldman, Senior Audit Manager, who will be responsible for managing the delivery of our services to you; and Efficient Effective Transparent