We are not aware of any consultations management had with other accountants about accounting or auditing matters.
Significant Issues Discussed or Subject to Correspondence with Management
No significant issues arising from the audit were discussed with or the subject of correspondence with management.
Difficulties Encountered in Performing the Audit
The completion of the audit was delayed due to the reconciliation of grants and student accounts receivable which resulted in the restatement of balances for the years ended June 30, 2012 and prior.
A draft copy of the management representation letter has been attached.
We will be pleased to respond to any questions you have about the foregoing. We appreciate the opportunity to continue to be of service to the University.
This report is intended solely for the information and use of the Board of Regents and is not intended to be, and should not be, used by anyone other than these specified parties.
Dean Dorton Allen Ford, PLLC
Dean Dorton Allen Ford, PLLC