As required by Ohio Administrative Code Sections 3745-27-15(L)(5)(c) and 3745-27-16(L)(5)(c), and 3745-27-18(M)(5)(c), << insert only if the circumstance exists described in footnote 2 we have agreed the following amounts included in the Letter to the audited financial statements: Alternative 2, Line No. 5 Total assured environmental costs [see footnote ] 6 Total annual revenue The amounts on line 6 agree to the basic fund financial statements of (name of government), or can be computed from amounts appearing therein. We followed the definition for line 6 included in the State Support Document for the Local Government Financial Test, issued by the USEPA. Line 5 includes total assured environmental costs reported in the fund3 financial statements following Governmental Accounting Statement Number 18. We were not engaged to, and did not conduct an examination, the objective of which would be the expression of an opinion on the Letter. Accordingly, we do not express an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the addressees listed above and is not intended to be and should not be used by anyone other than these specified parties. Auditor Signature (date ZZZ)1
As required by Ohio Administrative Code Sections 3745-27-15(L)(5)(c) and 3745-27-16(L)(5)(c), and 3745-27-18(M)(5)(c), << insert only if the circumstance exists described in footnote 2 we have agreed the following amounts included in the Letter to the audited financial statements: Alternative 2, Line No. 5 Total assured environmental costs [see footnote ] 6 Total annual revenue The amounts on line 6 agree to the basic fund financial statements of (name of government), or can be computed from amounts appearing therein. We followed the definition for line 6 included in the State Support Document for the Local Government Financial Test, issued by the USEPA. Line 5 includes total assured environmental costs reported in the fund3 financial statements following Governmental Accounting Statement Number 18. We were not engaged to, and did not conduct an examination, the objective of which would be the expression of an opinion on the Letter. Accordingly, we do not express an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the addressees listed above and is not intended to be and should not be used by anyone other than these specified parties. Auditor Signature (date ZZZ)1
AUP-Report-Shell-Landfill-Dec13.docx