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<br />COUNCIL COMMUNICATION <br /> <br />TO: <br />FROM: <br />DATE: <br /> <br />MAYOR AND CITY COUNCIL <br />MALCOLM FLEMING, CITY MANAGER <br />JANUARY 19,2010 <br />COMMUNICATION FROM EIDE BAILLY, LLP <br /> <br />SUBJECT: <br /> <br />ORIGINATING <br />DEPARTMENT: FINANCE <br /> <br />SUMMARY: <br />Attached is a letter from Eide Bailly LLP, the City's independent auditor. This is standard <br />communication as prescribed in Statements of Auditing Standards No. 114 (SAS 114). <br /> <br />In the past, this communication has been provided after the audit is complete. However, recent <br />interpretations of SAS 114 suggest that certain information be communicated prior to the <br />beginning of the audit. <br /> <br />This letter has been placed on the Consent Agenda for the January 19 Council Meeting. <br /> <br />IE <br /> <br />SUBJECT <br /> <br />AGENDA ITEM <br /> <br />Communication from Eide Bailly, LLP <br /> <br />9 <br />