Independentaccountants Reportonapplyingagreed-Uponprocedures

LandfillCertification

(UpdatedMay2017)[1]

INDEPENDENTACCOUNTANTS’REPORTONAPPLYINGAGREED-UPONPROCEDURES

(Sameaddresseeasfinancialopinion)

and

TheDirector,

OhioEnvironmentalProtectionAgency

Wehave audited,in accordancewith GovernmentAuditingStandardsissuedbytheComptrollerGeneral oftheUnitedStates, thebasicfinancialstatementsof(nameofgovernment) fortheyearended December31,20XX,andhaveseparately issuedourunmodified reportthereondatedXXX.[Ifqualified, describethequalification. However,aqualified opinionmay disqualify agovernmentfromusingthistest, andconceivably requireagovernmenttoobtaincostlythird-partyfinancialinstruments.Ifourstaff contemplatesaqualification,theyshouldconsultimmediately.]Thesestatementspresentthelandfillasa majorenterprisefundandalso withintheGovernment’sbusiness-typeactivities.Modifyasneeded.

InalettertotheOhio EnvironmentalProtection Agencydated ZZZ[2](theLetter),the(chieffinancialofficer(CFO))of(nameoflandfill)specified thatcertainamountsdisclosed in thatLetterwerederivedfromtheindependently auditedfinancialstatementsreferredtointhefirst paragraphabove.

Wehaveperformed theproceduresdescribedbelowasagreedtobythe(Sameaddressee asfinancial opinion)andbytheOhioEnvironmentalProtectionAgency,solelyto assistyouindeterminingthatcertain amountsreportedintheLetteragreedto,orcanbecomputed from,amountspresentedintheaudited basicfinancialstatements. The[financialopinionaddressee]’smanagement isresponsibleforthe information presentedintheLetter. Thesufficiencyoftheproceduresissolelytheresponsibilityofthe partiesspecifiedinthisreport.Consequently, wemakenorepresentationregardingthesufficiencyofthe procedures describedbeloweitherforthepurposeforwhichthisreporthasbeenrequestedorforany otherpurpose.

USETHEFOLLOWINGPARAGRAPHIFTHEGOVERNMENTUSES“ALTERNATIVE1"FROM

3745-27-17(H):

AsrequiredbyOhioAdministrativeCodeSections3745-27-15(L)(5)(c)and3745-27-16(L)(5)(c) and3745-27-18(M)(5)(c),insertonlyifthecircumstanceexistsdescribedinfootnote[3]wehave agreedthefollowingamountsincludedintheLetterto theauditedfinancialstatements:

Alternative1, LineNo.

2Sum of cashandmarketablesecurities

3Totalexpenditures

4Annualdebtservice

5Longterm debt

6Capitalexpenditures

7Totalassuredenvironmentalcosts

8Totalannualrevenue

Theamountsonlines2through6and8agreetothebasicfundfinancialstatementsof(nameof government),orcanbecomputedfromamountsappearingtherein.Wefollowedthedefinitionsfor lines2through6and8includedintheStateSupportDocumentfortheLocalGovernment Financial Test,issuedNovember27,1996bytheUSEPA. Line7includestotalassuredenvironmentalcosts reportedin thefund[4]financialstatementsfollowingGovernmentalAccountingStatementNumber18.[5]

USETHEFOLLOWINGPARAGRAPHSIFTHEGOVERNMENTUSES“ALTERNATIVE2"FROM

3745-27-17(H):

AsrequiredbyOhioAdministrativeCodeSections3745-27-15(L)(5)(c)and3745-27-16(L)(5)(c), And 3745-27-18(M)(5)(c),insertonlyifthecircumstanceexistsdescribedinfootnote[6]wehave agreedthefollowingamountsincludedintheLetterto theauditedfinancialstatements:

Alternative2, LineNo.

5Totalassuredenvironmentalcosts[seefootnote[7]]

6Totalannualrevenue

Theamountsonline6agreeto thebasicfundfinancialstatementsof(nameofgovernment),or canbe computed fromamountsappearing therein. We followedthedefinitionforline6includedintheState SupportDocumentfortheLocalGovernmentFinancialTest, issuedNovember27,1996bythe USEPA. Line5includestotalassuredenvironmentalcostsreportedinthefund7 financialstatements followingGovernmentalAccountingStatementNumber18.

Thisagreed-upon proceduresengagementwasconductedinaccordancewiththeAmericanInstituteof CertifiedPublicAccountants’ attestationstandardsandapplicableattestationengagement standards includedintheComptrollerGeneraloftheUnitedStates’Government AuditingStandards. Wewerenot engaged to,anddidnotconductan examinationorreview, theobjective of which would bethe expressionofanopinionorconclusionrespectively,onthe letter. Accordingly,wedonotexpressan opinionorconclusion.Hadweperformedadditionalprocedures, othermattersmighthavecometoour attentionthatwouldhavebeenreportedtoyou.

This report is for the use of (the name of Landfill), (name of government), and Ohio Environmental Protection Agency to assist in evaluating that certain amounts reported in the Letter agreed to, or can be computed from, amounts presented in the audited basic financial statement for the year ended December 31, 20XX, and is not suitable for any other purpose.

Signature

City, State

(dateZZZ)[8]

[1]Pleasereadthedocument,AUPAdditionalGuidanceforadditionalinformation,whichweupdatedin May 2017Thisdocumentis availableat theIPAResourcespageontheAOShomepage,and in ourBriefcaseforAOSstaff.

[2]TheCFOshoulddateher/hisletteronorafterthedateofour financialstatementopinion.Ouragreed-upon proceduresreportshouldbedatedonorafterthedateoftheCFO’sletter.

[3]Deletereferenceto OAC3745-27-18(M)(5)(c)unlessOhio EPAdirectorhasrequiredthelandfillto implement correctiveactionrelatedto ground watercontaminationdescribedin3745-27-10.

[4]SincetheStateSupportDocumentwasbasedonpre-GASB34 fundfinancialstatements,webelieveweshould comparetheamountsto thefundstatementsunderGASB34.Anexceptionwouldexistwherea government reportedtheGASB18 liabilityasa governmentalactivityliabilityandnotinthe governmentalfund financial statements.Inthatcase,weshouldagreetheliabilityto theentity-widestatementamounts.Youshouldconsult withthe CenterforAuditExcellence.

[5]Twopointsofcaution:

A.TheCFO’slettershouldincludeasterisksnextto theitemsderivedfromtheauditedstatements.We shouldreviewthefinal versionofthisletterto assurethattheasteriskedamountsareconsistentwith theitems wehavelistedinthisreportandintheauditedfinancialstatements.

B.Wecanonlyagreeamountsfromtheletterthat werederivedfromtheauditedstatements.Thatis,the

amountshouldappearintheauditedstatementsandshouldbeincludedintheadjustedtrialbalance,or shouldbecomputabledirectlyfromtheadjustedtrialbalance.Itispreferableto haveamounts referencedintheletterappearasseparatecaptionsontheauditedstatements.Forexample,itis preferableto havea separatecaptionentitled “estimatedclosureandpostclosureliability,”ratherthan havethatliabilitycombinedwithotheramountsinthe“accruedliabilities”caption.Itwouldbe inappropriatefor usto reportona computation, whichincludedanamountthat wasnotincludedinthe adjustedtrialbalance.Forexample,wecouldnotreportona computationthatinvolvedthenumberof tonsofwasteacceptedintoa landfill,oronfinancialinformationnotrelatedto theyearweaudited.

[6]Deletereferenceto OAC3745-27-18(M)(5)(c)unlessOhio EPAdirectorhasrequiredthelandfillto implement correctiveactionrelatedto ground watercontaminationdescribedin3745-27-10.

[7]TheexampleCFOletterinOAC3745-27-17(H),Alternative2, doesnotincludeanasterisknextto line5. However, webelieveitshouldbeasteriskedandthat we shouldagreethatamountto thefund(orentity-wide statements,per footnote3)financialstatementsto complywiththerequirementsonpage20 oftheStateSupport DocumentfortheLocalGovernmentFinancialTest.

[8]Pleasereadthedocument,AUPAdditionalGuidanceforadditionalinformation,whichweupdatedin May 2017Thisdocumentis availableat theIPAResourcespageontheAOShomepage,and in ourBriefcaseforAOSstaff.