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The City's accounting firm, Heinfeld, Meech & CO., P.C. stated they obtained reasonable assurance that the City’s financial statements fairly present, in all material respects, the financial position, changes in financial position and cash flows of the specified activities and funds. The report attachments also include federal and state compliance reports, the City’s component units’ financial reports, and other communications related to the audit. As well, the firm provided a Management Letter to share opportunities for improving controls where the noted issues were not considered significant enough to be included in the formal reports.