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HomeMy WebLinkAbout2025 Auditor's Communication1 AUDITORS’ COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE September 22, 2026 To the Honorable Daniel Biss, Mayor and Members of the City Council Evanston, Illinois We have audited the Schedule of Expenditures of Federal Awards (“Schedule”) of the City of Evanston, Illinois (“City”) and the City’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the City’s major federal programs for the year ended December 31, 2025, and have issued our reports thereon dated September 22, 2026. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated July 8, 2026. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Matters Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 2 to the Schedule. No new accounting policies were adopted and the application of existing policies was not changed during 2025. With respect to the Schedule, we noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the Schedule in the proper period. The Schedule disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. 2 Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the Schedule of Expenditures of Federal Awards or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. We have requested certain representations from management that are included in the management representation letter dated September 22, 2026. In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s Schedule of Expenditures of Federal Awards or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Restriction on Use This information is intended solely for the use of the Members of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, Prado & Renteria CPAs Prof. Corp.