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RECEIVED AUu z g �g�
Alexander GranC
6 COMPANY INTERNATiONAL FIflM
CERTIFIED PUBLIC ACCOUNTANT3 ALE%ANDER OPANT TAN9LEY WITT
August 15, 1977 �
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Board of Countp Commissioners ;
Pitkin County, Colorado �.
506 East Main �"
Aspen, Colorado 81611 `; : _
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- Attention: Chuck Baker, Finance Officer t�
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Gentlemen: �"
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We were very pleased to meet with your representatives ��
to discuss the requirements for the forthcoming engagement. :�
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In accordance with our understanding, we will make an �
examination of the financial statements of the vaxious funds and �
balanced accounts group of Pitkin County, Colorado as of and for �1;
the year ended becemher 31, 1977. Our examination will be made �
in accordance with generally accepted auditing standards as ��'
- promulgated by the American Institute of Certified Public Ac- �;.
countants and will accordinglq include such tests of the ac= �:
couating records and such other auditing procedures as we con- :�
sider necessary in the circumstances. � .
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While the objective oY our examination is the expres- �s'
sion oY an unqualified opinion on the financiaZ statemeats re- y
ferred to above, our opinion may have to be qualified or denied ;
as the facts and circumstances dictate. The ordinary examination �
\ incident to the expression of an opinion on financial statements �
is not designed and cannot be relied upon to disclose defalcations
and other similar irregulaxities. However, if during the course �:
of our examination such irregulaxities come to our attention, we q
will discuss them with you to determine what course of action �
should be taken. � `
- We anticipate completi.on of work by March 31, 1978. �
This completion date is made on the assumption that the County ^
will prepaxe trial balances by January 21, 1978 with appropriate 3
reconciliations to subsidiaxy records.
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-� 16D0 BHOADWAY DENVER,CO 80202 (3031881-1345 -
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Board of County Commissioners �'
Pitkin County, Colorado - 2 - August 15, 1977 ;'
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This assignment will be undertaken at our regular rates, �
and it is our expectation that our fee for this engagement will ��
be approximately $12,500. Of course, circumstances may arise ;s
which will require that our services be extended. If it appea.rs s�
the estimated fee will be excee@ed, we will bring this to your �
- attention. °
Our billings=for the services set forth in this letter . �
will be payable upon receipt and rendered on a monthly basis, so
' that you may readily relate our charges to the work performed. �
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This engagement does not include any services not specifically �
�; included in this letter. Additional services which you may re- �
`? quest will be sub3ect to arraagements made at the time requested.
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,,,f If the terms of this engagement are in accordance with � -
your understanding of our agreement, please sign one copq of
this letter and return it for our files. :
-`'; We appreciate this opportunity to work with you and '�`
'�' look forward to a continuing pleasant association.
Very truly yours,
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" The foregoing letter fully describes the services re-
"'i quired and is in accordance with our understanding.
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y�i PITKIN COUNTY, COLORADO
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nate 9-J9•77 !,
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