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Board of Directors <br />Paris -Lamar County Health District <br />Page 2 <br />There are no financial statement disclosures that are particularly sensitive because of their significance <br />to financial statement users. <br />The financial statement disclosures are neutral, consistent, and clear. <br />Di f ficuities Encountered in Performing the Audit <br />We encountered no significant difficulties in dealing with management in performing and completing <br />our audit. <br />Corrected and Uncorrected Misstatements <br />Professional standards require us to accumulate all known and likely misstatements identified during <br />the audit, other than those that are clearly trivial, and communicate them to the appropriate level of <br />management. Management has corrected all such misstatements. <br />Disagreements with Management <br />For purposes of this letter, professional standards define a disagreement with management as a <br />financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that <br />could be significant to the financial statements or the auditors' report. No such disagreements arose <br />during the course of our audit. <br />Management Representations <br />We have requested certain representations from management that are included in the management <br />representation letter dated December 5, 2016. <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and <br />accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation <br />involves application of an accounting principle to the District's financial statements or a determination <br />of the type of auditor's opinion that may be expressed on those statements, our professional <br />standards require the consulting accountant to check with us to determine that the consultant has all <br />the relevant facts. To our knowledge, there were no such consultations with other accountants. <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting principles and <br />auditing standards, with management each year prior to retention as the District's auditors. However, <br />these discussions occurred in the normal course of our professional relationship and our responses <br />were not a condition to our retention. <br />