CITY OF SNOHOMISH

DISCUSSION OF AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS DRAFTED BY STAFF ACCOUNTANT

The auditor's separate report on compliance with laws and regulations that was drafted by a staff accountant at the completion of the engagement contained the statements below. It was submitted to the engagement partner who reviewed matters thoroughly and properly concluded that no material instances of noncompliance were identified.

$(1)$ A statement that the audit was conducted in accordance with generally accepted auditing standards and with Government Auditing Standards issued by the Comptroller General of the United States.

$(6)$ A statement of positive assurance that the results of the tests indicate that, with respect to the items tested, the entity complied, in all material respects, with the provisions of laws, regulations, contracts, and grants.

$(7)$ A statement of negative assurance that, with respect to items tested, nothing came to the auditors' attention that caused the auditors to believe that the entity had not complied, in all material respects, with the provisions of laws, regulations, contracts, and grants.

$(8)$ A statement that the report is intended only for the information of the specific legislative or regulatory bodies, and that this restriction is intended to limit the distribution of the report.