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April 20. 2018
Bourd of Trustees
Bonneville Joint School Di5trici !193
349i Ammon Roud
lduho rails, ID 1\3401
Dear Board Members:
We are pleased to serve us your independent ttu<liiors fm Bonneville Joint Sc.hool District #93 (the
"District") for the year ended ]Jne 30, 20Hl. The purpose of this Engagement Letter (this ·Letler") is to
review cerlttin details of our engagement.
Audit Services
We ,.;ill audit the finunciul stuternents ~ncl the relc1ted note~. to the flnandttl sttttements of the
governmen(()I activities, each major fund, and the aggregate remaining fund information of Bonneville
Joint School District 1193. Accoun~ing st<rndurds generally llCcepted irr the United Stutes provide for certain
required supplcmen:ury irrform()tion (RSI), such as mananemenl's discussion and analysis (MDf~A), to
supplernen\ the District's basic. financial sta~cments. Such informution, ulthough not a part of tne basic
financ.ia·I statements, is requir(.'d by the Governrnentcll Ac.counting $r;cindtt.Us Board who considers it to be
an essential purt of fin~ncittl reporting for placing the basic flnanc.ial statements in an appropricite
operutior1ul, ec.onomic, or historical context. As part of our engogcment, we will apply certain limited
procedures to tbe Districi's RSI in ~c.c.ordttnc.e wilh auditing stcindards nenerally ttc.c.epted irr the United
States. These lirnited procedures will consist of inquiries of management regarding the methods of
preµuri11g lhe information and comparing the informution for consistency wiih management's responses to
our inquiries. the busic financittl statements, and other knowledge we obtained durin\] our ttudit c;if the
basic fimmc.i~I sttttements. We will not express an opinion or provide ony assurance on the information
because the limited procedures do not provide us with suffic.ien\ eviden(.e lo express un opinion or
provide any ussurnnc.e. The followinlJ RSI is required by generally ac.c.epted acco•Jnting principles orrd will
be s<Jbjec.ted to certain limited procedures but will not be uudited:
1. Munu<,1emen~'s Discussion and Analysis
2. Budgetary Comparison lnformution
3. Schedules for OPEB
Board Members
Bonneville Joi11t 5chool District .f;<J3
P11qe 2
April 20, 2018
4. Schedule of Em1foyer's Share of ne: Pension Liubili:y (111c.J Employer Contributions
\Y/e have also been cngu9ecl lo report on supplementary informutic.m other th11n RSI lhet accompanies the
District's fi111tncial statements. We will $llbjec.L lhe following supplementary ·mformulion to the uuditing
procedures applied in our m1clil of the financial statements ond certuin udc.Jition~I procedures, i11cludin9
comparing u11d rer.C>ndling such information directly to the unclerlyin~J accounting and other records Jsed
k1 prepare the financial $:<.:tements m lo the financial statements themsclve$, u11d other oc.kJition11I
procedures in uccorc.Janr.e with a·Jditing standurds gcncrvlly ucr.eplecl in :he United States and will provide
un opinion on it in relation lo the linu11ciul .'.tttlement:s as a whole:
1. The combined and individuul non-mujor fund financial statements
2. All Agency Funds cornbininrr Statement of Changes in AS$eb <.llld Liubilities
3. Tuxe$ l~ec.eiw1hle Reconciliation
"· Schedule of expenditure$ or rec.Jeral awards.
The objective of our audit is the cxpre$$ion d 1111 opinion about whether your linanciul siutemcnts ure
fairly presented, in ull m('Jterial respects. in conformity with uccollnti119 principles qenerally accepted in the
United Sl(l';e~. (GAAP) and io report 011 the f~irness of the schedule of expenditures of lcdcrul and slate
uwt1rds when considered in relation to the financial sta:emen:s tuken U$ <?whole. The objeclive 1tlso
includes reporti119 on:
• Internal control over financial reporting and compliu11ce wilh provisions of laws, regulations,
co11trac1s, and award agreement$, 11c.111c.ornplionr.e wilh which could have a maforial effect on the
financial statemen';$ in 11r.cordance wiih Government Auditing Sl»11d1w/s.
• lntemul cori•.rol over compliance rcloled to rn11j<ir prorJrams and an opinion (or disclaimer of
opinion) on compliunce wi';h federal statJtes, regulations, and ihc terms und cc.mditio<i$ of federul
er.wards thu\ could lnwe a direct and material effect orr euch m1tjor pro~·Jram in accordance wi;h the
Sin<.Jle Audit Act Amendmcn\s of 1996 ~nd Tille 2 \J.S. Code ofFederal Regulations (CFR) Per.rt
'200, Uniform Admil)i'.lr<Jtive Requirements, Cost Principle:;, m1C/ .A.11dil l<equiremel)f~ for FedtYal
Awurd~(Uniform Guidance).
The Government lluditin_q Standards report on inter11ol conlrol over financial reporting and on compliance
und oiher matters will include(< pi'ira~Jraph that states that Cl) the purpose of the report is solely tCJ
describe the $COJ.)e CJf lesting of internal control und compli1111ce and the results of that testing, and not io
provic.Je 1111 opinion on the effectiveness of the entity's internal control or on compliunc:e, und (:?.):he
report is an inlc:!<.Jrul pmt of an audit performod in uccordunce with Government Auditing Standards in
considerinrr the flntity's internul control and compliance. The Uniform Guidance report on intcrnul control
over compliance will include <l p11ragraph that stales that ~he purpo$e of the report on inlernal r.onlrol
over complio11ce is ~.olely to describ" the scope of tes\inrr of internal control over compliance and the
Bo11rd Members
Bonneville Joint School District 11'93
P~ge 3
April 20, 20Hl
results of that testing based on the requiremen~s of the Uniform Guidance. Both report.< will stute that the
report is not suitable for <my oihcr purpose.
Our audit will be conducted in accordunco with u~1diting standards generally accepted in the United
s:ates; the stundurds for fino11cial audit< COllt<lined in Govemme11fAadififlg Stundards, issued by the
ComptrCJller General of the United States; the Single Audit ActAmendments of7996; 611d the provisions
of the Uniform Guidunce. und will include tests of your uccouniing records, a determination of major
progrum(s} in uccorc.lirnc.e with Uniform Guidance, and other prCJc.eclures we consider necessary to enable
us to express such an opinions. We will issue a writien report upon completion of our c111clit. Our report
will be addressed to the School 13ourd of Bonneville Joint School District #93. We cannot provide
ussuwnce that unmodified opinions will be expressed. Circumstances mny ttri~,e in which it is necessary
for us to modify our opinion or add an emphasis-of-mat;er or other-matter paragraph. If our opi11io11 is
other than unmodified, we will discuss the reeisons with you in udvuncc. If, for ony reason, we are unnhle
~o complet·e the audit or sre unable to form or have not formed an opinion, we mtty dedi11e to express
opinions or to issue reports, or we muy withdruw from th is engagement.
An ~11dit includes examining. on a test basis, evidence supporting the amounts and disclosures in the
financial s'.atements; therefore, our uudit will involvr;; judgment ubout the number of transactions to be
examined und the ureus ~o be t·esled. An 11udit c1lso indudes eval11atin9 the eippropriutcness of at.counting
policies used ttnd the reasonableness of significan~ accounting estimates mcde by man11f1eme11t, us well as
evaluating the overall presentution of the fi1wncial stuternenls. We will pkin and perform tl1e audit to
obtai:n reusonuble os~uronce nbCJut whether the financial stntement.< are free from rnoterlul misstatement,
whether from (1} errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (l~} violutions
of laws or governmentul rcgulutions thai are oltributdble to the government or to ucts by management or
empl'oyccs ~ctin9 ()11 heh11lf of the novernment. Because lhe determination of 11b11se is subjective,
GovernmentAuditing· Standards does not expect auditors to provide reasonable assurance of detecting
abuse.
Because of the inherent limitatioRs of un u·,1dit combined with the inherent limitations of internal control,
and because we will noi perform ii delttiled examin(ltion of till tranS6ctions, there exists an unavoidable
risk th(lt some mnterittl misstatements may exist and not be detected by us even though -O<H 6udit is
properly plaAned and performed in uccordunce with GAAS und Gover.nment Auditing Standards. In
addition, un uudit is not desiqned to detect immaterial misstatements or violations of law or government
req11l11tions thal do not have a direct and material effed on the finaiocial statements. However, we will
inform the appropriafo level of rnu1wgerneni -~nd you of Olly muteriul errors, uny fraudulent financial
reportin9, or misnppropria\ion of assets that come to our attention. We will also inform :he ~ppropriate
level of management and you of ony violutions of luw or government regulations that come to our
attention, unless cleurly inconsequen',ial, eind of ttny m~\eri<ll ~buse thot comes to our ultention. We will
include .<11d1 matters in the reports required for Single A•Jdit. Our responsibility as a:.idi~ors is limited to the
Board Members
Bonneville Joint School Dis:rict 1193
Page 4
April ?O, '2018
period covered by o ur audit and docs not exlend to any later periods for which we ure n<lt engu\;ed " '
uudih'>t!..
Our pr<>r.e<lures will include test$ of documel'lt&ry evidence supportin\J the lr1mstir.llons recorded in the
account$, and muy include tes:s of the physic:ul exir.t·enc.e of inventories, and direct confirmution of
rcc:eivnbles end certain other u"set-' ,rnd liabill:les by correspondence with .-;elected individuals, fundinrJ
sources, cre<Jilor.<, and financial in$titutiow•. We mey rP.quest written reprcscnlutions fr~>rn your uitorneys
(1t. r~'rt of the engagemer>t .rnd ihAy may bill yo·J for rcspondinq lo this inquiry. A: the conclusion of our
audit, we will re<1uirP. certain written reprer£mlations from you about your r<."Sp<.m$ibilil'ier. for lhe fo1(11ici<JI
stltlllments; schedule of expenditures of fedcrol uwurds; federal tsward programs; complionce with laws,
rq1uloiion.s, contracts, and gr.int •lflreements; and other resporuibili:ies required by l)P.nAral accP.pted
auditing stundurds.
Our &\1dit will inducle obtaining an undersh111di119 of thP. entity and its environment. including internul
r.011trol, sufficient to <t5se..r. thA risks of m~tcriol misstutemenl of ihe financial statements, and to design the
nature, ';i1n inq, and extent of further nudlt procedures. Tests of controls muy he perfo rmed to test the
effP.ctlveness of certuin controls that w e consider relewinl lo pffNP.nting and detecting orrors and fraud
ihot ure material to the finunciul stoteme11ts and to preventing ond deteclinq mi~.stattiments resultin~J from
illegal oc.is uncl ()ther noncompliance mutier~ lho11t have a direct and matcriul effect l>n tne fin.,nci<JI
$\11'.ements. Our tests. if perfmmed, will be less in scope tnQn would be necessary to rel'lder an opinion
on intcrnol c:nnlrol and, accordingly, no opinion will be expressed in our report l"' in'.em~I r.onl·rol issued
pursuani \o Governmt:J)i Auditing Stand1ud.<.
As requm.•-0 lJy \he Uniform G.iidancc, we will perform tP.Sts of controls over compliunce to ewluote the
cffcciiveness of the de;ign and ope1<1tion of controls that we consider refev,;nt to prl!Venting or deiectinfJ
material noncornplinnce with compliance req.Jirements applicable ~o each major fodcrol t•wu rd progrum.
However, our tests will be less in "cope than wo·Jld be necessury to render nr1 opinion on those controls
;m<I, accordingly, no opini()n v1ill be expressed in our report nn ln:ernal control issued pursuan t to the
Uniform Guidom:e.
An audit is not desi9ned to provide assl1runce cm internal control or to iden\ify significunt <Jeliciencics or
muterio l vveaknesses. However, durinn the audi\, we will communicate lo mana9E'!1nent end you internal
co11!rol related mul';ers I hat are required to be co1nm~nic,lted under professional stendords.
As part of ob~aining recwnable assurance ebovt whether the financial statements ere fr<.'C of material
miss~aternent, we will perform tests of lhe District's compliance v.'ith provisions of ll(>pllcable lows,
regulations, contracts, und i>qreements, including grunt ugreements. However, the objective of those
procedure~ will not be to provide un opinion on overall compliance and we will not expresr. such 1111
opi11icm in our report on complidncP. iss\1ed p\1rsua.nt to Govemme"I Auditing St4ndluds.
Boord Memhers
Bonneville Joint School District 1:'93
Pei9e 5
April 20, 2018
The U11iform Guidance requires that we also plan and perform the audit to obtdin reeisonuble ussurance
about whether the auditee hos complied with foderul stututcs, regulations, and the terms and conditions of
foderul uwurds <.>µplicable \o mftjm pro9rams. Our proc.e<lures will consist of ieS:s of transactions and
other applicable procedures described in the OMB Compliance Supplement for the types of c.ompliuncc
requirements that could huve u direc\ and material effect (lfl eoch of the District's major programs. The
IYJrpose of these procedures will be to express an opfnion on the Dislrk.l's c:ornpliunce with requirements
applicable to each of its major progrnms in our report on compliunce issued pursuant to the Unifor·m
Guidunco.
We cannot perform management functions or muke munugement decisions on behalf of Bonneville Joint
School Distrid it93. However, we may provide advice and recommencl~;ions to ussist mumigement in
performing its functions and fulfilling its responsibilities. We may advise management t1hout appropriute
accounting principles und their upplie<1tic.lf• ond muy ossist in the prepurution of Bonneville Joint School
Di$tric\ it9:J's fincincinl statements. but the responsibility for the financial s!atements rern(lins with
management.
Management Responsibilities
Managemont is responsible for(~) eslahlishinr11111<1 m11in\~ining effective internul control5, including
internal con\rols over federal awards, and for evaluating and monitoring ongoin~) nctivitie$, to help ensure
that appropriate goals and objedives ure met; (b) following lows und regulations; (c} ensuring that there is
rcusonuble us5urunce th~l r;<Jvernmenl pror1rams are administered in cornpli<Jnce with compliance
req<1irement$; and (d.) ensuring that management and financial information is reliable anti properly
reported. Management is ulso responsible for imµler11enti119 systems designed to achieve compliance wirh
upplicuble luws, re911lttlions, contracts, and grant agreements. You are nl~.n responsible .for the solection
11nd application of eccounting principles; for the preparation and fair presen\ation of the financ:i,11
sta~ements, schedule of expenditures of feder<Jl uwurds, und ull uccompunying information in conformity
with .U.S. generully acc.epted ttccountinn principles; and for compliance with applicuble luws and
renutation.s end the provision~ of contruc\s und grunt ugreemcnts. Yocrc responsibilities also include
identifying significuni contractor re16tionship~. in which the contrac':or has responsibility for program
cornplivnce and ror the accuracy and completeness of that information.
M<inugemenl is ~lso responsible for making all financial records and related inform~tion uvuilublo to us
11nd for jhe accur-acy and completeness of that information. You are also responsible for providing U$ with
(1) access to all infor.muiion of which you <ire aw~re that is relevunt to the propuration and fair
µresen\11tion of the financial statements, (2) access to personnel, accounts, books, records, supporting
docl:lmentation, and other informution es needed to p:::rform un uudit under the Uniform Guidance, (3)
additional informution thut we may request for the purpo~e of the audii, imd (4) unrestricted access to
persons within the government from whom we determine it necessary to ob:ain audit evidence.
Bo••ml Members
Bonneville Joint School Dislrict #')3
P.ine 6
April 20, 2018
1"1arn.1geme11I is responsible for adjusting ihe fi11<.111cial st11Lements to correct material misstatements and for
confirmin>i lo us in lhe munugeroent representation letter that the effects of llny ~11corrected
misstuteme11t5 •KJgregcted by us during ;he current engftc)ement and pertaining to the laies\ period
presenied are immaterial, both i11divid1111lly and in the aggregate. to the finunciol st(tlerne11is toke11 us o
whole.
Management is responsible for the design and implementution of pro9rurns ••incl c.ontrols to preven'. ftncl
detect fmud, 011d for informing us about <ill known or susrected fraud affecting Bonneville Joint School
Di,;'.ric.t #')J involving (a) manugernen'., (h) employees who have significunt roles in i11ternol c::ontrol, und
(c) others where the rr11ud could have a mu\criul effec.t on the fimincial statements. You are also
responsible for informing us of your knowled>ie of any allegations of fraud or suspected fruud uffec:ing
Bonneville Joint School Di~tricl #93 received in comm.1nicutions frorn employees, former employees,
rcgukitors, or others. In addition, munu9ement is responsible for identifying and ensuring thut the entity
con1plie5 \.Vith app1icuble lvv,,s, renulaiions, contracts" and grun~ ugree1nent~, or ~b".Jse U1a~ -..ve rep()rt.
Additionlllly, us re<"luired by ~he Uniform Guido nee, it is ll1<)111J~)emenrs responsibility to evaluate and
monitor noncompliance with federnl statutes, regulations. and the terms und conditions or reder11I l'IW(trc.15;
lake prompt uclion when instances of noncompliunce ore identified including noncompliance ·iden:ified in
<iudi'; findin>1s; promptly follow up um.I toke corrective action on reported audit findings; und prepure u
summary schedule of prior .iuclil findings and a separate corrective uclion pl.rn. The summary schedule cir
prior oudit findin>is should be available for our review at the beginning of fieldwork.
You are responsible for identifying all federal uwords receivecJ <'Ind understanding and complying with the
compli~nce requirements <ind for the preparation of the schedule of expenditure" of fecJerol owurds
(includ!ng notes oncJ 11011c<1~.h assistance received) in conforini';y wilh lhe Uniform Guidance. You arw:<e
to include our report on the schedule of e><µencli",ures of federal awards in any document that contains
011d indicates that we have reµorted ()n the schedule of expenditures of fodero1 ow•rnl~.. You <1lso ;:iwee lo
include the uuditecJ fi11<1ndal s:atements with uny present<1ti()n nf Lhe schedule of expenditures of federal
uw1>rcl~. tha: includes o·Jr repori: there()n or make the audited financial stu;ements re(tcJily ~v<1ik1ble to
intended users of the schedule of expenditures of fcderul uwurds rn) l~ler lh11n the date the schedule of
expenditures n< federal awards is issued with O'Jr repmt thereon. Yom responsibilities include
<1cknowledging to us in the written representation letter that (1) you ure responsible for pre~.ent11tio11 of
the schedule of expenditures of feder<JI uwurds in <'J<:cordance with the Uniform Guidance; (2) you believe
the sc.hed·Jle of expenditures of federal awards, including its form und conten';, is stft'.ed ri?irly in
accordance with lhe '.Jniform Guidance; (3) :he meth(Jc)s nr me~surement or presentaiion have no\
ch~nged from !hose used in lhe l)rior period (or, if they have changed. \he reoso115 for such ch(tm,Jes); und
(4) you have disclosed lo us any significant assumptions or in';errre·.otions underlying the measurement or
presentutio11of1he schedule of expenditures of federal Mvards.
Board Members
Bonneville Joint School Distric.t #93
Page 7
April 20, 2018
Managemen: is responsible for the prep~reition of \he .~upplernentury i11formution in conformity wilh
accounti11g pri11ciples generally accepted in the United States. You agree to indude our report on the
$<1flplementary information in any doc"ment thut contuins, and indicates that we have reported on, \he
supplcment<.1ry i11forrn(ltion. You also il~Jree to include the a"dited finctndal s\ateme11~s with uny
presentl'ltion of the supplementary information thal includes our report thereon OR make the 1111cJited
financial slatements readily uvallubk: to users of the suµµlernerrtury informution no later :han lhe date the
supplerne11t;:iry information Is issued with our report thereon. Your responsibilities indude ~ck11owledging
to us in the written representalion letter :hat (1) you ure responsible for presentation of tbe
s"ppleme11tary information in i.!ccord{lnce with GAAP; (2) you believe the supplemcniary information,
includi11g its forrn .:ind c.ontent, is fairly presented in accordance with GAAP; (3) the meUrods of
measuremen\ or presentation have not chunged from ihose used in tho prior period (or, if they have
changed, the rousons for sucl:r ch6n9es); 1md ('1) you have disdose<.I to us ony si~J11ific<.1nt ussumptions or
interpretations onderlyinn the measurement or presentation of the supplementary informntion.
As required by GAAS, ut the close of lhe audit we will request from mnnl'lrremen\ cert11i11 written
confirm~tion c.onc.erning oral and wrilten representations made to us in connection with the 1111dil in order
:o indicate and document :he con(ifluirrg ~ppropriateness of such reµrese11tutions und reduce the
possibility of rnisunderstandinn.
If l\onneville Joint School Dislrict #93 i11tends to reproduce or pul>lish these finunciol 5tatemenls, or any
portion thereof wheihef in paper or electronic form subsequent lo anticipated year-end filings, u11d make
referenc.e to our firm name in connedion the.rewith, management agrees to provide us with proofs in
sufficient iime for our review und written opprov~I l>efore printin~I· If in our professional judgment the
circurnslurrces require, we may withhold our approval. Bonneville Joint School District #93 ~gree5 to
compensate \Y/ipfli for the time as5ociatcd with such review.
Assistunce to l>e supplied by yoor personnel, including the preparation of schedules and l'ITI(lly5i5 of
occo11nt~, will be discussed with Guy Wangsgard. Timely completion of thi5 work will facilitale the
completion of our eng<.1geme11t.
Annual Forms and Reports
Our enr,~gemen\ will include the preparalion of the fodorul daiu collection form. The full and timely
comp1e\ion of reque5tcd client os5isience ~nd provision o( ~ny ~dj11s\inrr entries known by you are critical
in meeting the presc.ribed due dates for these forms. Penaliies may be imposed if lhe filinn deadlines ore
not met. If d·.iring lhe course of our eng(lgemen( we bec.ome aw6re of oclditiorn:rl s!<.lte filing
roquire1nenls, we will prepare those filings. Preparation of any additional filings and reports and
ac.c.o•Jnting assistance as directed by mumigemeni ure not purt of the fees for this engagement and will be
billed at our s\undurd ho~rly r6les.
Board Members
Bonneville j(lint Sc.hool Disirict ~93
Page 8
April ?..O, ?.011\
You arc responsible ror making all management dt,cisions (lncl perrormin>J all management f"nciions and
f(lr desi~inating an individuul with s1Ji';;1hle skill, knowledge, and/or experience, prderubly within senior
ma11agement, to oversee Lhese services. You ere responsible for ev~l1111lincr Lhe auequacy and results of
the .~rvices performed and <icccp':in9 responsibility for the results. You arc ulso responsible for
establishing and muiri';uinincr inlernal controls, incl:Jding monitorirn,J (n>goinfi 11c.';ivi1ies.
Other Services
We may prepare (or assi~.: in prep<'irinq) a draft of yo·Jr financial stc;tcmcnts, und the D,1tiJ Collection rorm
{DCF). In ucc:or<l111KP. with GovernmentAvch7ioy Sf'i'lnrfilrds, you will be required to review and approve
those nonaudit service,. prior to thP.ir issuance and huvc u responsibilily lo be in ~ position in fac'. tind
uppe~r.'1nc.e to meke an informed jud9menl on those nonaudit services. including dcsignuting un
indlviduul, prefcrub!y V\"ilhin senior manage1ncnt, \-vho po55esse~ ~..1il1'1ble ~.kill, knowledge, or experience
to over~e those nonaudit 5ClVlce~.
Our fP.es will be billed us work prO~)rP.sses, end progress billings muy be .submi':ted. In ~clclilion, expenses
are billed for reimbursemeni as incurred. 0,11 fee hos been det·erminP.d based on our understanding
ol>ii1ined through discussions with you regMdinri your preparation for ;he engagement und your current
bus;ness operations. To the extent \Ve encoun~er circumstonces oul~i<le of ():ir expec.ta~ions thol \Vi'irr1'1nt
udditionol procedures and time. we will communic.f!te that fact and advise you of options und the
additional fees necessury to c:omple<e the engagemen~. W0 expect puymen;; of c)'.Jr hillinq~. wilhin 30 duy"
after submission. lnlerest at the lesser of ·1 % per rnonth ()r the mftximum rate permitted by law, except
where prohibited by law, will be c:h;Hned on the portion of your oolunc.c thut is over 30 duys.
This cngugernent inc.ludes only ihose services specifkolly clesc.ribed in this Leiter; any additional services
nol specified herein will be v\)reecl to in a separate letter. This cngugement i.5 sep<>rute ~ncl discrete from
our engor,ieinenl to audit any prior or future ye<H5, tH><l tiny such engagements are or will be covered by a
separate engugemen\ leller. ln the event you request us to, or we ;He required to, respond to a
subpoena, court order, government recr<1latory inquiries, or other legal process uguinst Bo1111eville Joint
School District 11'9~ or its management for the production d doc.uments and/or testimony relative to
in(mmation we obtained und!or prepared during the course of this or uny prior e11yo9ernents, yo<1 Q\)ree
to compensate us for all time we exµen<f in c.onnec:ion with s:ich respons-3, at our rr;,gul<ir rutes, and to
reimburse us for <?II rel11Led out-of pocket costs thut we inoir.
Wipfli expressly re5erves thP. right to replace, in iis sole discretion upon notice to the Dis\rict, any of our
prdessional project teum members, ns necessary, to provide quality und timely ~ervice to the District.
From time to time. and depending upon circu1nst~nces, personnP.I from affiliates of Wipfli and other Wipfli·
rel11ted entities or any of their respective affiliates or from independent third·purty service provider:;
(includiflg independent contractors) muy p£1rticipeite in providing services related to our engagement
l.ere-Jnder. ln addition, Wiprli m11y utilize cloud-based services in con11eclion with the delivery of cerl~in
Board Members
Bonneville Joint School District #93
Pege 9
April 20, 20"18
services. Solely for the purpose of reodering seivices h::reunder,. !he District acknowledges that we may
share with these porties information obtained in the course of rendering our service~•. Wirfli rer·noirrs
cornrnilteu to maintaining the confidentiuli\)I ond security of ihe Districts information. and accordingly,
Wipfli muirrtoins internal policies, procedures, and safeguards to protect the confidentiality of client
information arrd, in. addition, uns"res thot our u9reements with all service providers uppropriotcly maintain
and protect the confidentiality of the District's information. Some persons who own an interest in Wipfli
m11y not be licensed as Certified PJblic Accountants end moy provide services reloted to this cngagernen~.
The working papers prcpored in c:onj-.,nctkin with our nudit are our properly ~nd constitute confidential
informo\ion. They will be retained by u.s ·in accordance with our policies and procedures. All of
Bonneville Joint School District #93's origiMI records will he rel urned to m;rnagemerfr ot the end of this
cngugemenl. Our working papers and. files arc not u substitute for the original records Bonneville Joint
School District lt93 should retoir1. We '"'dE;<rstand that we are authorized to resroncl <.Jirectly to irrquirius
from the ('.O~)nizant agencies including requcs:s to review <wdi: workpapars. Access to tbe requested
workpapers will be µrovid.e<'i ~o lhe c.09nizant agencies under the supervision of Wipfli ·LJ_P's ttuclit
personnel and al a location designed by our firm. We will notify you of o~y such inquiries or requests and
of our reply thereto. '..'·. · ,' i:t '··
Judy Grower, CPA will be yo:.ir audit engagement partner.
-, .
Professional and curtoin regJlotory st~nd.rnls ·require us lo be independent, i:n boilt foe: ·~nd uppeoruncc.
Any discussions thot you hnve with Wipfli personnel regarding employment could pose a threat to our
independence. Therefore, we rcques\ thot you inform us imme<li~tely prior loony such discussions so that
we can implement uppropriu:e S(lfeou11rds to maintain our independence.
In order for us to remain independent, µrofession~l 1rnd re911l~lory s'.<'!ndemJs require us to mointuin certain
respective roles urr<.J rekitionship~. with you with respect to any nonatlest services we may he n~.ked to
perform. Pri()r lo pP.rforming such services in conjunction with our audit, management must acknowledge
ils acc.eplance of certain responsibilities.
Whenever possible, each provision of this Lutter shull be interpreted in such u munncr as to be elledive
and valid under applicoblu lows, re~!ulutions, cir publi~.hed in terprelations, bul ii fr ny rrovision is deemed
prohibited, invulid, or olherwise unenforceable, such provision shall be ineffective only to the extent· ol
such prohibition, invalidi\y, or unenforc8ubility und such revised provision sholl bu made a part of this
letter. Further, the µrovisions o( the fore~ioing sentence shall not invalidate the remainder of this Leiter,
This Lc\ter sh~ll he construed and governed in accordance wiih luws of the sta~e in which the Wipfli office
isstJin~i this Leiter is located, as determined by the ~cklres.~ incJic~tecJ on this letter, ""d proper jurisdiction
and venue for any. m,itter hereunder shall be the s:ate or federal courts of that state.
If \he above terms are acceptoble to you ancl the services ou:lined are in tl('.cmclonce with your
requiremcn~s, please return a signed copy of this Letter to us.
Bourd iv.embers
Bonneville Joint School District #9."I
Puge ·10
April 20, 201 B
\Vie look forN<trd ~o our c.onlin"ed association with you und your •toff 1md •~pprec.ittle the opporlunily lo
serve y<)u. Please do no: hesit<1tc to cull us ;r you have any questions about the work we are to perform
or any other uspecl of Lhe services we can provide.
Sincerely,
())~·LL/)
Wipfli LLP
CPA:; ;rnd Consultants
ACCEPTE[): f\ONKEVILLE JOINT SCHOOL 01srn1cr #93
By: .i-i3#
[iv'-..:J!._--'-__:.______,.,_:;t:-1~s
(Print Name und Title)
Date: t/ t1t4~ ?_::-0_1=6_____