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HomeMy WebLinkAboutCherry Bekaert and Holland Augusta Richmond GA DOCUMENT NAME: ClneYV-j ~ kncvt ~ H 0\ lard DOCUMENT TYPE: YEAR: Wc:tJ BOX NUMBER: C) FILE NUMBER: l4~J'2 NUMBER OF PAGES: 7?- 7. "",.. . .. :: February 21, 2000 Augusta-Richmond County Commission and Aviation Commission, Augusta,y:~gi(jnal Airport at Bush Field d Augusta, Georgia .,/ f We are pleased to confirm our understanding of the services we are to provide for Augusta Regional Airport at Bush Field Aviation Commission for the year ended December 31, 1999. Summary of Services We will audit the financial statements of Bush Field Airport (the "Airport") as of and for the year ended December 31, 1999. The objective of our audit is the expression of an opinion as to whether the financial statements are fairly presented, in all material respects, 'in conformity with generally accepted accounting princip~es; The objective also includes reporting on Bush Fields's compliance with laws and regulations and thl~ provisions of contracts and grant agreements and its internal controls as required by the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Our audit will include determining whether funds paid, and property or services transferred to sponsors were paid or transferred in a manner consistent with49 U.S.c. Section 47107(b) and related policies and procedures, including the Federal Aviation Admi'nistration's (FAA) Policy and Procedures Concerning the Use of Airport Revenues. Our audit will be conducted in accordance with generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-133, and will include tests of the accounting records of the Airport and other procedures we consider necessary to enable us to express such an opinion and to render the required Single Audit and FAA reports. Ifour opinion on the financial statements or the Single Audit and FAA compliance opinion is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we;: are unable to complete the audit or are unable to express an opinion, we may decline to express an opinion or inaynot issue a report as a result of this engagement. Our. procedures will include tests of documentary evidence supporting the transactions recorded in the ac(~ounts, _and may include tests of assets and liabilities by correspondence with selected individuals; cn:ditors, and financial institutions. We will request written representations from your attorneys as part of . the;: engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also request certain written representations from you about the financial statements and related matters. An. audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financia) statements; therefore, our audit will involve judgment about the number of transactions to be examined and th.~ areas to be tested. Also, we will plan and perform the audit to obtain reasonable assurance rather than absolute assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. As required by the Single Audit Act Amendments of 1996 and OMB Circular A-I33 and 49 U.S.c. Section 471 07(b), our audit will include tests of transactions related to federal '" . . .. .. ;- Augusta-Richmond County Commission and 2 Aviation Commission, Augusta Regional Airport at Bush Field February 21, 2000 award programs for compliance with applicable laws and regulations and the provisions of contracts and grant agreements., and funds paid and property or services transferred to sponsors. However, because of the concept of reasonable assurance and because we will not perform a detailed examination of all transactIons, thl~re is a risk that material errors, irregularities, or illegal acts, including fraud or defalcations, may exist and not be detected by us. In addition, an audit is not designed to detect errors, fraud, or other illegal acts that. afl~ immaterial to the financial statements or to major programs. We will inform you, however, of any matters of that nature that come to our attention, and we will include such matters in the reports required for a single audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to matters that might arise during any later periods for which we are not engaged as auditors. Any additional services that you may request, and that we agree to provide, will be the subject of separate , written agreements. If Cherry, Bekaert & Holland's report on the Airport's financial statements is included in the publication of any document, including a bond offering, you agree to obtain our written permission prior to publicatiop of our report. Our Firm's standards and professional stand~rds require that we review any document that includes our report, and we will bill you separately for any such review that is required by us. This engagement will be led by Kip Plowman, Partner, who is responsible for assuring the overall quality, value, and timeliness of our services to you. Robbie Ewald will continue to serve as the in-charge auditor during the field work. Management Responsibility The management of the Airport ("Management") is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorizations and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Internal Control Structure In planning and performing our audit, we will consider the internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on the' Airport's financial statements, on its compliance with requirements applicable to major federal financial assistance programs and FAA's policy on use of airport revenue, and to report on the internal control structure in accordance with OMB Circular A-133 arid 49 U.S.C. Section 471 07(b). Our audit is not designed to provide assurance on internal control. W,~ will update our understanding of the design of the relevant policies and procedures and whether they have been placed in operation, and we will assess control risk. Tests of controls may be pe,rformed to test thf: effectiveness of certain policies and procedures that we consider relevant to preventing and detecting enms and irregularities that are material to the financial statements, flnd to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to ;. ~ Augusta-Richmond County Commission and 3 Aviation Commission, Augusta Regional Airport at Bush Field February 21,2000 render an opinion on the internal control structure policies and procedures and, accordingly, no opinion will - be expressed. W,e will perform tests of controls, as required by OMB Circular A-l33 and 49 U.S.C. Section 47107(b), to evaluate the effectiveness of the design and operation of internal control policies and procedures that we consider relevant to preventing or detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for.matching that are applicable to each of the Airport's major federal financial assistance programs and its use of airport revenue. Our tests will be less in scope than would be necessary to render an opinion on the internal control structure policies and procedures and, accordingly, no opinion will be expressed. We will inform you of any matters involving internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. We will also infonn you of any nonreportable conditibnsor other matters involving the internal control structure, if any, as required by OMB Circular A-l33. Compliance Responsibility Compliance with laws, regulations, contracts, and grant agreements applicable to the Airport is the responsibility of the Airport's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Airport's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance with such provisions, and we will not express such an OpInIOn. Our audit will be conducted in accordance with the standards referred to in the second paragraph of this letter. Those standards require that we plan and perform the aud'it to obtain reasonable assurance about whether material noncompliance with the requirements governing types of services allowed or unallowed; eligibility; matching, leyel of effort, or earmarking; reporting; special tests and provisions; claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to major programs o'ccurred; and whether funds paid and property or services transferred to sponsors were paid or transferred in a manner consistent with 49 U.S.C. ,Section 47107(b) and FAA's' Policy and Procedures Regarding the Use of Airport Revenues. The purpose of our audit will be to express an opinion on the Airport's compliance with ~he specific requirements applicable to major programs listed in the previous sentence and the revenue use requirement. We will perform certain procedures to test the Airport's compliarice with the general requirements applicable to its federal financial assistance programs as required by OMB Circular A-l33 and 49 U.S.C. -Section 47107(b) and FAA's Policy and Procedures Regarding the Use of Airport Revenues. Our procedures will be limited to the applicable procedures described in OMB's Compliance Supplement for Single Audits of State and Local Governments and 49 U.S.c. Section 471 07(b) and FAA's Policy and Procedures Regarding the Use of Airport Revenues. Our procedures will be substantially less in scope than an audit, the objective .'. .. ;' Augusta-Richmond County Commission and 4 Aviation Commission, Augusta Regional Airport at Bush Field February 21,2000 ) of which is the expression of an opinion on the general requirements, and we will not express such an opmlOn. T(~rms and Conditions Supporting Fee As a result of our planning process, the Airport and Cherry, Bekaert & Holland, L.L.P. have agreed to a fee, subject to the following conditions. To facilitate meeting our mutual objectives, the Airport will provide in a timely manner audit schedules and supporting information, including timely communication of all significant accounting and financial reporting matters, as well as working space and clerical assistance as mutually agreed upon and as is normal and reasonable in the circumstances. When and iffor any reason the Airport is unable to provide such schedules, information and assistance, Cherry, Bekaert & Holland, L.L.P. and the Airport will mutually revise the fee to reflect additional services, if any, required of us to achieve these objectives. In providing our services, we will consult with the Airport with respect to matters of accounting, financial reporting or other significant business issues. Accordingly, time necessary to effect a reasonable amount of such consultation is reflected in our fee. However, should a matter require research, consultation or audit work beyond that amount, Cherry, Bekaert & Holland, L.L.P. and the Airport will agree to an appropriate revision in services and fee. ' Except for any changes in fees which may result from the circumstances described above, our fees will be limited to those set forth below. W(~ will prepare a schedule of required documents and a timetable for completion by Airport personnel. We understand that you will provide us with the information required for our audit and that you are responsible for the accuracy and completeness of that information. We will advise you about appropriate accounting principles and their application and will assist in the preparation of your financial statements, but the responsibility for the financial statements remains with you. This responsibility includes the ma.intenahce of adequate records and related internal control structure policies and procedures, the selection and\application of accounting principles, and the safeguarding of assets. We understand that your employees will type confirmations and other items we request and will locate invoices selected by us for testing. W(~ anticipate delivering the report to you by June 30, provided we receive your trial balances by March 31, and receive maximum cooperation from your personnel. Year 2000 Issues Although the majority of our audit engagement will be conducted subsequent to January 1, 2000, an audit of:financial statements conducted in accordance with generally accepted auditing standards is not designed to detect whether an organization's systems are year 2000 compliant. System errors arising as a result of the Year 2000 may continue to occur or become evident for both the Airport as well as the Airport's vendors and service providers after our audit is complete. We have no responsibility with regard to the efforts made by the Airport's vendors, service providers, or any other third parties, year 2000 compliant or provide Augusta-Richmond County Commission and 5 Aviation Commission, Augusta Regional Airport at Bush Field February 21,2000 assurance on whether the Airport has addressed all system errors as a result of the Year 2000. These are responsibilities of the Airport's management. R(~presentation from Management Management is responsible for the fair presentation of the financial statements in conformity with generally accepted accounting principles, for making all financial records and related information available to,us, and for identifying and ensuring that the entity complies with the laws and regulations applicable, to its activities. At the conclusion of the engagement, the Airport's management will provide to us a representation letter that, among other things, addresses these matters and confirms certain representations made during the audit, including, to the best of their knowledge and belief, the absence of fraud involving management or those employees who have significant roles in the entity's internal control, or others where it I::ould have a material effect on the financial statements. These representations include management's acceptance and understanding of their responsibilities with respect to the internal control structure and internal audit function as described in this engagement letter. Communications At the conclusion of the engagement, we will provide management, in a mutually agreeable format, our recommendations designed to help the Airport make improvements in its internal control structure and operations, and other matters that may come to our attention (see "Responsibilities as to Internal Controls" above ). A(:cess to Working Papers The working papers for the engagement are the property of Cherry, Bekaert & Holland, L.L.P. and constitute confidential information. Except as discussed below, any requests for access to our working papers will be discussed with you prior to making them available to requesting parties. Our Firm, as well as all other major accounting firms, participates in a "peer review" program, covering our audit and accounting practices. This program requires that once every three years we subject our quality assurance practices to an examination by another accounting firm. As part of the process, the other firm will review a sample of our work. It is possible that the work we perform for you may be selected by the other firm for theirreview. If it is, they are bound by professional standards to keep all information confidential. If you object to having the work we do for you reviewed by our peer reviewer, please notify us in writing. Subpoenas . _ In the event we are requested or authorized by you or required by government regulation, subpoena, or other legal process to produce our working papers or our personnel as witnesses with respect to our engagement for you, you will, so long as we are not a p.arty to the proceeding in which the information is sought, reimburse us for our professional time and expense, as well as the fees and expenses of our counsel, incurred in responding to such a request. ..,. ...... ~ Augusta-Richmond County Commission and 6 Aviation Commission, Augusta Regional Airport at Bush Field February 21, 2000 FE:e Our fees for the serVices described above will be as follows: Financial audit Single audit FAA audit certification $ 6,000 2,500 1.500 $10.000 Services performed in connection with non-audit items will be billed separately based on standard billing procedures. Government Auditinf! Standards requires that we provide you with a copy of our most recent quality review report. Our peer review report accompanies this letter. W,~ appreciate the opportunity to be of service to the Airport and believe this letter accurately summarizes the: significant terms of our engagement. If you have questions, please let us know. If you agree with the: tenns of our engagement as described in this letter, please sign the enclosed copy and return it to us. Sincerely, . CHERRY, BEKAERT & HOLLAND, L.L.P. r.L,~ ~A""';"~Lt.P. --"---7 I '. . . ~, Augusta-Richmond County Commission and 7 Aviation Commission, Augusta Regional Airport at Bush Field February 21,2000 RESPONSE: This letter correctly sets forth the understanding of Augusta Regional Airport at Bush Field Aviation Commission, with regard to the audit of its financial statements, Single audit and FAA audit certification for the year ended December 31, 1999.' Augusta-Richmon ~1~W 1 /f~()' f AccePt~: Title: % ~ Date: Augusta Regional Airport at Bush Field Aviation Commission Accepted by: ~~{ ~~~ ec(~~ <((0/ t-~ ~v Title: Datl~: j:~. , ...~. .,~ .. ... ~ .~ . February 14,2000 Augusta-Richmond County Commission Augusta, Georgia We are pleased to confirm our understanding of the services we are to provide for Augusta-Richmond County (the "City") for the year ended December 31, 1999. Summary of Services Financial audit We will audit the financial statements of Augusta Utilities Department (the "Department") as of and for the year ended December 31, 1999. The objective of our audit is the expression of an opinion as to whether the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles. The objective also includes reporting on the Department's compliance with laws and regulations. Our audit will be conducted in accordance with generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the Department and other procedures we consider necessary to enable us to express such an opinion. If our opinion on the financial statements is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to express an opinion, we may decline to express an opinion or may not issue a report as a result of this engagement. It is our understanding that the Department expended less than $300,000 in federal financial assistance for the year ended December 31, 1999. As such, an audit under the Single AuditAct Amendments for 1996 and OMB Circular A-133, Audits of States. Local Governments, and Non-Profit Organizations is not required. Our 'procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of assets and liabilities by correspondence with selected individuals, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also rc~quest certain written representations from you about the financial statements and related matters. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial sl:atements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. Also, we will plan and perform the audit to obtain reasonable assurance rather than absolute assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. However, because of the concept of reasonable assurance and because we will not perform a detailed examination of all transactions, there is a risk that material errors, irregularities, or illegal acts, including fraud or defalcations, may exist and not be detected by us. In addition, an audit is not designed to dl;tect errors, fraud, or other illegal acts that are immaterial to the financial statements. We will inform you, Cherry, Bekaert & Holland, L.L.P. J 029 Greene Street (3090 I) . Po. Box 2247 . Augusta, GA 30903 . (706) 724-3557 . Fax (706) 724-1667 Offices Throughout The Southeast. Represented Internationally Through Summit International Associates. Inc. J'Jo ..,,, ". ~. .' '!'; . Augusta-Richmond County Commission 2 February 14,2000 however, of any matters of that nature that come to our attention. Our responsibility as auditors is limited to the period covered by our audit and does not extend to matters that might arise during any later periods for which we are: not engaged as auditors. Any additional services that you may request, and that we agree to provide, will be the subject of separate written agreements. Thl~ City may wish to include these financial statements in a bond offering at some future date. Before we consent to such use of our report on the audit of the financial statements of the Department, we are required to read the bond offering documents and perform certain other procedures. This would constitute a new engagement and, accordingly, you agree that the aforementioned financial statements and our audit report, or reference to our Firm, will not be included in any such offering without our prior written permission. This engagement will be led by Kendall O. Fields and Kip Plowman, Partners, who are responsible for assuring the overall quality, value, and timeliness of our services to you.. Paul L. Chancey will continue to serve as the audit manager during the field work. Management Responsibility The management of Augusta-Richmond County ("Management") is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorizations and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Internal Control Structure In planning and performing our audit, we will consider the internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on the Department's financial statements. Our audit is not designed to provide assurance on internal control, including any Year 2000 issues relating to computerized operations. We will update our understanding of the design of the relevant policies and procedures and whether they have been placed in operation, and we will assess control risk. Tests of controls may be performed to test the effectiveness of certain policies and procedures that we consider relevant to preventing and detecting errors and irregularities that are material to the financial statements, and to preventing and detecting misstatements resulting from illegal acts imd other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if pelformed, will be less in scope than would be necessary to render an opinion on the internal control structure policies and procedures and, accordingly, no opinion will be expressed. We will inform you of any matters involving internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Terms and Conditions Supporting Fee As a result of our planning process, the City and Cherry, Bekaert & Holland, L.L.P. have agreed to a fee, subject to the following conditions. ,.. . .r ~, ~ -;-~ ~ .' ~ Augusta-Richmond County Commission 3 February 14,2000 To facilitate meeting our mutual objectives, the Department will provide in a timely manner audit schedules and supporting information, including timely communication of all significant accounting and financial reporting matters, as well as working space and clerical assistance as mutually agreed upon and as is normal and reasonable in the circumstances. When and iffor any reason the Department is unable to provide such schedules, information and assistance, Cherry, Bekaert & Holland; L.L.P. and the City will mutually revise the fee to reflect additional services, if any, required of us to achieve these objectives. In providing our services, we will consult with the City with respect to matters of accounting, financial reporting or other significant business issues. Accordingly, time necessary to effect a reasonable amount of such con,5ultation is reflected in our fee. However, should a matter require research, consultation or audit work beyond that amount, Cherry, Bekaert & Holland, L.L.P. and the City will agree to an appropriate revision in services and fee. Except for any changes in fees which may result from the circumstances described above, our fees will be limited to those set forth below. We will prepare a schedtile of required documents and a timetable for completion by Department personnel. We understand that you will provide us with the information required for our audit and that you are responsible for the accuracy and completeness of that information. We will advise you about appropriate accounting principles and their application and will assist in the preparation of your financial statements, but the responsibility for the financial statements remains with you. This responsibility includes' the maintenance of adequate records and related internal control structure policies and procedures, the selection and application of accounting principles, and the safeguarding of assets. We understand that your employees will type confirmations and other items we request and will locate invoices selected by us for testing. We anticipate delivering the report to you by May 31, provided we receive the Department's adjusted trial balance by March 31, and receive maximum cooperation from Department personnel. Year 2000 Issues Although the majority of our audit engagement will be conducted subsequent to January I, 2000, an audit of financial statements conducted in accordance with generally accepted auditing standards is not designed to detect whether an organization's systems are year 2000 compliant. System errors arising as a result of the Year 2000 may continue to occur or become evident for both the City as well as the City's vendors and service providers after our audit is complete. We have no responsibility with regard to the efforts made by the City's vendors, service providers, or any other third parties, year 2000 compliant or provide assurance on whether the City has addressed all system errors as a result of the Year 2000. These are responsibilities of the City's management.' Representation from Management Management is responsible for the fair presentation of the financial statements in conformity with generally accepted accounting principles, for making all financial records and related information available to us, and for identifying and ensuring that the entity complies with the laws and regulations applicable to its activities. At the conclusion of the engagement, the City's management will provide to us a representation letter that, among other things, addresses these matters and confirms certain representations made during the audit, including, to the best of their knowledge and belief, the absence of fraud involving management or those employees who have significant roles in the entity's internal control, or others where it could have a material effect on'the financial statements. These representations include management's acceptance and understanding of their responsibilities with respect to the internal control structure and internal audit function as described in this engagement letter. ;r. . J .- ~r '-;;'~ .... '(.' Augusta-Richmond County Commission 4 February 14,2000 '1. Communications At the conclusion of the engagement, we will provide management, in a mutually agreeable format, our recommendations designed to help the Department make improvements in its internal control structure and opt:rations, and other matters that may come to our attention (see "Responsibilities as to Internal Controls" above). ACI:ess to Working Papers The working papers for the engagement are the property of Cherry, Bekaert & Holland, L.L.P. and constitute confidential information. Except as discussed below, any requests for access to our working papers will be discussed with you prior to making them available to requesting parties. Our Firm, as well as all other major accounting firms, participates in a "peer review" program, covering our audit and accounting practices. This program requires that once every three years we subject our quality assurance practices to an examination by another accounting firm. As part of the process, the other firm will review a sample of our work. It is possible that the work we perform for you may be selected by the other firm for their review. If it is, they are bound by professional standards to keep all information confidential. If you object to having the work we do for you reviewed by our peer reviewer, please notify us in writing. Subpoenas In the event we are requested or authorized by you or required by government regulation, subpoena, or other legal process to produce our working papers or bur personnel as witnesses with respect to our engagement for you, you will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our profi~ssional time and expense, as well as the fees and expenses of our counsel, incurred in responding to such a request. Fee Our fees for these services wi II be based on actual time spent based on our standard billing procedures, plus out-of- pocket costs such as report production, typing, postage, etc. Our hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. However, we agree that our fee for the services described will be $10,000. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Services performed in connection with non-audit items will be billed separately based on standard billing procedures. Government Auditing Standards requires that we provide you with a copy of our most recent quality review report. Our peer review report accompanies this letter. We appreciate the opportunity to be of service to Augusta-Richmond County and believe this letter accurately summarizes the significant terms of our engagement. If you have questions, please letus know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Sincerely, CHERRY, BEKAERT & HOLLAND, L.L.P. ~ ~r I/~~M~ 4.... : ...,,....4"'; !);~ ( Augusta-Richmond County Commission 5 February 14,2000 RESPONSE: This letter correctly sets forth the understanding of Augusta-Richmond County, Georgia, with regards to the audit of th,e financial statements of the Augusta Utilities Department for the year ended December 31, 1999. Augusta-Richmond County, Georgia Acc~PtedcrY: - I . "f' . ~ Title: M. ~'1 <' V Date: tf! f foo