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With regard to the supplementary information referred to above, you acknowledge and understand your responsibility: (a) for the preparation of the supplementary information in accordance with the applicable criteria; (b) to provide us with the appropriate written representations regarding supplementary information; (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information, and (d) to present the supplementary information with the audited basic financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the supplementary information and our report thereon. As part of our audit process, we will request from management and those charged with governance, written confirmation concerning representations made to us in connection with the audit. Nonattest Services With respect to any nonattest services we perform: At the end of the year, we agree to perform the following: ¢ Propose adjusting or correcting journal entries to be reviewed and approved by the Village’s management. e Assist the Village in the preparation of the basic financial statements. e Review and provide editorial comments to the Village’s Management Discussion and Analysis. Address routine accounting and auditing inquiries through the year including applicability of GASB pronouncements to the Village. e Assist the Village in the preparation of the Annual Financial Report to be filed with the New York State Comptroller. e Assist the Village in the preparation of the Statement of Changes in Cash Balances and Statement of Cash Receipts and Cash Disbursements for the Village Justices. We will not assume management responsibilities on behalf of the Village. However, we will provide advice and recommendations to assist management of the Village in performing its responsibilities. The Village’s management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) designing, implementing, and maintaining the system of internal control, including the process used to monitoring the system of internal control. Our responsibilities and limitations of the nonattest services are as follows: e We will perform the services in accordance with applicable professional standards. e The nonattest services are limited to the services previously outlined. Our firm, in its sole professional judgment, reserves the right to refuse to do any procedure or take any action that could be construed as making management decisions or assuming management responsibilities, including determining account coding and approving journal entries.