Example of Management Letter
METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY
Management Letter June 30, 2004
KPMG LLP 1900 Nashville City Center 511 Union Street Nashville, TN 37219-1735
October 31, 2004
The Honorable Mayor and Members of Council The Metropolitan Government of Nashville and Davidson County Nashville, Tennessee Ladies and Gentlemen: We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Metropolitan Government of Nashville and Davidson County, Tennessee (the Government) as of and for the year ended June 30, 2004, which collectively comprise the Government’s basic financial statements and have issued our report thereon dated October 31, 2004. We also have audited the financial statements of each of the discretely presented component units of the Government, as of and for the year ended June 30, 2004, as displayed in the Government’s basic financial statements. We also have audited the financial statements of each of the Government’s nonmajor governmental, nonmajor enterprise, internal service, and fiduciary funds, as well as the financial statements of the Sports Authority Fund as of and for the year ended June 30, 2004. We did not audit the financial statements of the following Component Units: the Nashville District Management Corporation, the Metropolitan Development and Housing Agency, the Electric Power Board, the Metropolitan Transit Authority, the Nashville Thermal Transfer Corporation, the Metropolitan Nashville Airport Authority, the Emergency Communications District, and the Industrial Development Board. In planning and performing our audit of the aforementioned financial statements, we considered internal control in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. An audit does not include examining the effectiveness
Management Letter June 30, 2004
KPMG LLP 1900 Nashville City Center 511 Union Street Nashville, TN 37219-1735
October 31, 2004
The Honorable Mayor and Members of Council The Metropolitan Government of Nashville and Davidson County Nashville, Tennessee Ladies and Gentlemen: We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Metropolitan Government of Nashville and Davidson County, Tennessee (the Government) as of and for the year ended June 30, 2004, which collectively comprise the Government’s basic financial statements and have issued our report thereon dated October 31, 2004. We also have audited the financial statements of each of the discretely presented component units of the Government, as of and for the year ended June 30, 2004, as displayed in the Government’s basic financial statements. We also have audited the financial statements of each of the Government’s nonmajor governmental, nonmajor enterprise, internal service, and fiduciary funds, as well as the financial statements of the Sports Authority Fund as of and for the year ended June 30, 2004. We did not audit the financial statements of the following Component Units: the Nashville District Management Corporation, the Metropolitan Development and Housing Agency, the Electric Power Board, the Metropolitan Transit Authority, the Nashville Thermal Transfer Corporation, the Metropolitan Nashville Airport Authority, the Emergency Communications District, and the Industrial Development Board. In planning and performing our audit of the aforementioned financial statements, we considered internal control in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. An audit does not include examining the effectiveness