October 8, 2026
Dear Finance and Administrative Committee Members,
We are pleased to present the results of our audit of the financial statements and SSAE 18, Service Organization audits. The purpose of our audits are to express an opinion on whether the financial statements are not materially misstated in accordance with generally accepted accounting standards. As part of our audit, we considered the internal controls over financial reporting in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal controls. Additionally, for the SSAE 18, Service Organization audits, we have considered whether the controls related to the control objectives were suitably designed to provide reasonable assurance that the control objectives would be achieved and whether the controls operated effectively throughout the period.
This report summarizes our audit process, results of the audit, our observations, and required communications by either the profession or our firm.
This audits were designed to express an opinion on the financial statements and on the internal control environment for the service organizations. We considered, and will continue to consider, the current and emerging business needs, along with an assessment of risks that could materially affect the financial statements, and have aligned our audit procedures accordingly. We conducted the audits with the objectivity and independence that you and the users of your financial statements expect. We received the full support and assistance of the personnel. This report is intended solely for the information and use of the governing body and management, and is not intended to be and should not be used by anyone other than these specified parties. At SB & Company, LLC, we are continually evaluating the quality of our professionals’ work in order to deliver audit services of the highest quality that will meet or exceed your expectations. We encourage you to evaluate our services and share with us how we can better exceed your expectations.
We appreciate this opportunity to meet with you.
Very truly yours,
SB & Company, LLC
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