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• Rehmann will identify all employee reimbursements and allowances paid between October 1, <br />2018 and January 7, 2019, summarize the activity by employee, and determine if the written <br />policy was followed with respect to payment. <br />IT System <br />• Rehmann will review and document the IT procedures for protecting the integrity of financial <br />and non-financial data, i.e. system back-up and restore processes, system access controls. <br />tracking of manual changes to the tax roll or QuickBooks data. <br />Data Analytics <br />• Rehmann will perform a Benford's Law Analysis on the general ledger detail to identify <br />anomalies in the data and obtain explanations as needed. <br />Upon completion of the engagement, we will discuss our preliminary comments and observations with <br />the Parties. We wilt then prepare a written report, if required, formalizing our findings, comments, <br />recommendations, and other items deemed worthy of the Parties' attention. <br />Since our procedures do not constitute an audit of the PA's internal controls or financial statements, we <br />will not express an opinion on the PA's internal controls, financial statements or any elements, accounts <br />or items thereof, solely as a result of these procedures. Also, we will not express an opinion on the <br />effectiveness of the PA's internal control over financial reporting or any part thereof solely as a result <br />of these procedures. <br />We will perform services for the Parties based on present professional standards, laws and regulations. <br />Management is responsible for identifying and ensuring that the PA complies with applicable laws and <br />regulations. <br />Our fees for these consulting services will be charged at rates that are commensurate with the value of <br />our professional services rendered and are not expected to exceed $8,500. The not to exceed rate is <br />dependent on the books and records being in good order and provided timely based on the schedule <br />agreed to by the Parties. <br />Our invoices for said fees will be rendered as work progresses and are payable on presentation. <br />Our fees are based on anticipated cooperation from the Parties, continued readiness and proactive <br />assistance on their part in providing us with complete and accurate information (whether financial or <br />nonfinancial in nature) considered necessary by us, and the assumption that unexpected circumstances <br />will not be encountered during the review. <br />If significant additional time is necessary, we will discuss the related circumstances with management <br />and arrive at a new fee estimate, which will occur before we incur the additional time. In these <br />circumstances, we may also issue a change order form (an attached example is provided). <br />Our engagement ends on delivery of our comments or report. Any follow-up services that might be <br />required will be a separate, new engagement. The terms and conditions of that new engagement will be <br />governed by a new, specific engagement letter for that service. <br />This engagement letter and the attached Rehmann Engagement Letter Terms reflect the entire <br />understanding between us relating to the audit services covered by this agreement. This agreement may <br />