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<br />Tara Dunford, CPA <br />Certified Public Accountant <br />taradunfordcpa@yahoo.com (253) 273-4379 <br /> <br />December 14, 2022 <br /> <br />Brian Carlson <br />Kittitas County <br />205 W 5th Ave, Suite 105 <br />Ellensburg, WA 98826 <br /> <br />Dear Brian, <br />Thank you for requesting my assistance with your accounting needs. The purpose of this letter is to outline the services to be <br />provided and give you an estimate of the time it will take. <br />You have requested that I assist with preparation of the financial statements for Kittitas County, which comprise the balance <br />sheet as of December 31, 2022, and the related statements of income and cash flows for the year then ended and the related <br />notes to the financial statements; and that I provide other technical accounting assistance as requested. <br />My Responsibilities <br />The objective of the engagement is to apply accounting and financial reporting expertise to assist you in the pre paration of <br />financial statements in accordance with accounting principles generally accepted in the United States of America based on <br />information provided by you. <br />I will conduct the engagement in accordance with Statements on Standards for Accounting and Review Services promulgated <br />by the Accounting and Review Services Committee of the AICPA and comply with the AICPA’s Code of Professional Conduct, <br />including the ethical principles of integrity, objectivity, professional competence and due care. <br />I am not required to, and will not, verify the accuracy or completeness of the information you provide for the engagement or <br />otherwise gather evidence for the purpose of expressing an opinion or a conclusion. Accordingly, I will not express an opinion <br />or a conclusion nor provide any assurance on the financial statements. <br />The engagement cannot be relied upon to identify or disclose any financial statement misstatements, i ncluding those caused <br />by fraud or error, or to identify or disclose any wrongdoing within the county or noncompliance with laws or regulations. <br />However, I will inform you of any material errors or evidence of fraud that come to my attention during the financial statement <br />preparation process. In addition, I will inform you of any evidence or information that comes to my attention during the <br />preparation process regarding any wrongdoing within the county or noncompliance with laws and regulations that may have <br />occurred, unless they are clearly inconsequential. I have no responsibility to identify and communicate deficiencies or mate rial <br />weakness in your internal control as part of this engagement. <br />Your Responsibilities <br />The engagement to be performed is conducted on the basis that you acknowledge and understand that my responsibility is to <br />assist you in the preparation of the financial statements in accordance with accounting principles generally ac cepted in the <br />United States of America. You have the following overall responsibilities that are fundamental to my undertaking the <br />engagement in accordance with Statements on Standards for Accounting and Review Services: