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oO Kenneth 5. Frank, CPA R. A. MERCER & CO., P.C. Raymond A. Mercer, CPA 1931-1983 Roger J. Lis, Jr. CPA Certified Public Accountants Kathryn A. Larracuente, CPA Christopher M. Zera, CPA 290 Center Road West Seneca, New York 14224 Phone 716-675-4270 Fax 716-675-4272 www. ramercercpa.com September 15, 2026 Traci Hopkins Treasurer Village of Gowanda Dear Ms. Hopkins: In response to your request for proposals for auditing services, we submit the following proposal for the year ending May 31, 2026. NATURE OF SERVICES AND STANDARDS TO BE FOLLOWED We understand that you are seeking auditing services and the rendering of an opinion on the Village of Gowanda, New York’s (the “Village”) basic financial statements in accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. The audit is to be performed in accordance with generally accepted auditing standards as set forth for financial audits in the General Accounting Office’s (GAO) Government Auditing Standards. COMMITMENT TO PERFORM WORK WITHIN SPECIFIED TIME PERIOD \f selected for this engagement, we will deliver final reports to the Village by the required due date as stated in the Request for Proposals. FIRM QUALIFICATIONS Our Size R.A. Mercer & Co., P.C. is a local, multi-office CPA firm with offices in West Seneca and Springville. Our staff includes three partners, two managers, three staff accountants (a total of five Certified Public Accountants) and three support staff members. The firm performs engagements for over forty not-for- profit and governmental organizations in New York State and we have developed a great deal of expertise on these engagements. One of our partners is a qualified peer reviewers and perform reviews of firms similar to our own. Our Values ¢ =§$Quality, dedication and integrity: R.A. Mercer & Co., P.C. grew based on the highest standards and ethics of the accounting and auditing profession. The core values of our firm enable us to provide our clients with the highest quality product. We are dedicated to a standard of excellence in all that we do. e Exceptional service and caring attention to every client: Our partners and staff are easily accessible to answer any questions that you may have throughout the engagement process and are available year-round when questions arise. DaoabRE OF AICPA)