August 31, 2016) from the total 2016 tax revenues (based on most current information). (If tax revenue is from more than two municipalities, list selected items here.) With respect to the tax revenue for the period from January 1, 2017 to 31, 2017: We recalculated the estimated 2017 municipal tax revenue for the period using 25% of the estimated 2017 tax revenue based on most current information. We agreed estimated 2017 tax revenue to supporting documentation. If current information regarding estimated 2017 tax revenue is unavailable, then the 2017 tax revenue for the period was estimated using 2017 tax revenue as included in Schedule 11A of the Revised Estimates for the year ending August 31, 2017. (If tax revenue is from more than two municipalities, list selected items here.) We agreed the 2016 supplementary and write offs (for a maximum of two municipalities) to supporting documentation and recalculated the revenue for the period by subtracting the amount included in line 3.4 in Schedule 9 of the 2015-16 financial statements. (If tax revenue is from more than two municipalities, list selected items here.) If an amount greater than $700,000 was reported on line 3.4, Column C.2 of Schedule 20 we asked management for the supporting “Revenue”, listing that totaled the amount on line 3.4. We calculated the difference between the 2017 supplementary taxes and write-offs based on most current information and 2016 supplementary taxes and write-offs and agreed to the amounts on the listing (for a maximum of two municipalities). (If tax revenue is from more than two municipalities, list selected items here.) We agreed the of 8a), 8b), 8c) and 8d), above to Local Taxation (line 3.5) in Column E on Schedule 20 after the adjustment, if any, in “Revenue” Column C.2. We agreed the adjustment amount to Schedule 19, Statement of Financial Position” Column C.2, line 1.4 or line “Consolidated 2.3.
August 31, 2016) from the total 2016 tax revenues (based on most current information). (If tax revenue is from more than two municipalities, list selected items here.) With respect to the tax revenue for the period from January 1, 2017 to 31, 2017: We recalculated the estimated 2017 municipal tax revenue for the period using 25% of the estimated 2017 tax revenue based on most current information. We agreed estimated 2017 tax revenue to supporting documentation. If current information regarding estimated 2017 tax revenue is unavailable, then the 2017 tax revenue for the period was estimated using 2017 tax revenue as included in Schedule 11A of the Revised Estimates for the year ending August 31, 2017. (If tax revenue is from more than two municipalities, list selected items here.) We agreed the 2016 supplementary and write offs (for a maximum of two municipalities) to supporting documentation and recalculated the revenue for the period by subtracting the amount included in line 3.4 in Schedule 9 of the 2015-16 financial statements. (If tax revenue is from more than two municipalities, list selected items here.) If an amount greater than $700,000 was reported on line 3.4, Column C.2 of Schedule 20 “Revenue”, we asked management for the supporting listing that totaled the amount on line 3.4. We calculated the difference between the 2017 supplementary taxes and write-offs based on most current information and 2016 supplementary taxes and write-offs and agreed to the amounts on the listing (for a maximum of two municipalities). (If tax revenue is from more than two municipalities, list selected items here.) We agreed the of 8a), 8b), 8c) and 8d), above to Local Taxation (line 3.5) in Column E on Schedule 20 “Revenue” after the adjustment, if any, in Column C.2. We agreed the adjustment amount to Schedule 19, “Consolidated Statement of Financial Position” Column C.2, line 1.4 or line 2.3.
SB06_attach1_EN.DOCX