Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

8/3/2019 Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

http://slidepdf.com/reader/full/auditors-letter-to-the-management-of-the-city-of-lewiston-maine-and-the-lewiston 1/6

] B ]tiwji Bd}{~ddi Jtdeed~~d Kd}~gogdn Vtmegk Akkjti~ai~{ ain Mt{gid{{ Kji{te~ai~{

Ndkdlmd} 7% =611

^j ~cd Laia`dldi~ jo ~cd Kg~w jo Edpg{~ji%

Lagid ain Edpg{~ji Vtmegk [kcjje{8

Gi veaiigi` ain vd}oj}lgi` jt} atng~ jo ~cd ogiaikgae {~a~dldi~{ jo ~cd `jd}ildi~ae ak~gg~gd{% ~cd

mt{gid{{,~wvd ak~gg~gd{% dakc lahj} otin% ain ~cd a``}d`a~d }dlagigi` otin gioj}la~gji jo Kg~w jo

Edpg{~ji% Lagid a{ jo ain oj} ~cd wda} dindn Htid ;6% =611% gi akkj}naikd pg~c atng~gi` {~aina}n{

`did}aeew akkdv~dn gi ~cd Tig~dn [~a~d{ jo Ald}gka% pd kji{gnd}dn Kg~w jo Edpg{~ji% Lagid'{ gi~d}iae

kji~}je jd} ogiaikgae }dvj} ~gi` #gi~d}iae kji~}je a{ a ma{g{ oj} nd{g`igi` jt} atng~gi` v}jkdnt}d{ oj} ~cd

vt}vj{d jo dsv}d{{gi` jt} jvgigji{ ji ~cd ogiaikgae {~a~dldi~{% mt~ ij~ oj} ~cd vt}vj{d jo dsv}d{{gi` ai

jvgigji ji ~cd doodk~gdid{{ jo ~cd Kg~w jo Edpg{~ji% Lagid'{ gi~d}iae kji~}je) Akkj}ngi`ew% pd nj ij~

dsv}d{{ ai jvgigji ji ~cd doodk~gdid{{ jo Kg~w jo Edpg{~ji% Lagid'{ gi~d}iae kji~}je)

Jt} kji{gnd}a~gji jo gi~d}iae kji~}je pa{ oj} ~cd eglg~dn vt}vj{d nd{k}gmdn gi ~cd v}dkdngi` va}a`}avc

ain pa{ ij~ nd{g`idn ~j gndi~g ow aee ndogkgdikgd{ gi gi~d}iae kji~}je ~ca~ lg`c~ md ndogkgdikgd{% {g`igogkai~

ndogkgdikgd{% j} la~d}gae pdabid{{d{ ain% ~cd}doj}d% ~cd}d kai md ij a{{t}aikd ~ca~ aee {tkc ndogkgdikgd{

cad mddi gndi~gogdn) Gi anng~gji% mdkat{d jo gicd}di~ eglg~a~gji{ gi gi~d}iae kji~}je% giketngi` ~cd

vj{{gmgeg~w jo laia`dldi~ jd}}gnd jo kji~}je{% lg{{~a~dldi~{ ntd ~j d}}j} j} o}atn law jkkt} ain ij~

md nd~dk~dn mw {tkc kji~}je{) Cjpdd}% a{ ng{kt{{dn mdejp% pd gndi~gogdn a kd}~agi ndogkgdikw gi

gi~d}iae kji~}je ~ca~ pd kji{gnd} ~j md a {g`igogkai~ ndogkgdikw)

A ndogkgdikw gi gi~d}iae kji~}je dsg{~{ pcdi ~cd nd{g`i j} jvd}a~gji jo a kji~}je njd{ ij~ aeejp

laia`dldi~ j} dlvejwdd{% gi ~cd ij}lae kjt}{d jo vd}oj}lgi` ~cdg} a{{g`idn otik~gji{% ~j v}ddi~% j}nd~dk~ ain kj}}dk~ lg{{~a~dldi~{ ji a ~gldew ma{g{ ) A la~d}gae pdabid{{ g{ a ndogkgdikw j} kjlmgia~gji

jo ndogkgdikgd{ gi gi~d}iae kji~}je% {tkc ~ca~ ~cd}d g{ a }da{jiamed vj{{gmgeg~w ~ca~ a la~d}gae

lg{{~a~dldi~ jo ~cd di~g~w'{ ogiaikgae {~a~dldi~{ pgee ij~ md v}ddi~dn% j} nd~dk~dn ain kj}}dk~dn ji a

~gldew ma{g{ ) Pd ngn ij~ gndi~gow aiw ndogkgdikgd{ gi gi~d}iae kji~}je ~ca~ pd kji{gnd}dn ~j md la~d}gae

pdabid{{d{ )

A {g`igogkai~ ndogkgdikw g{ a ndogkgdikw% j} a kjlmgia~gji jo ndogkgdikgd{% gi gi~d}iae kji~}je ~ca~ g{ ed{{

{dd}d ~cai a la~d}gae pdabid{{% wd~ glvj}~ai~ dijt`c ~j ld}g~ a~~di~gji mw ~cj{d kca}`dn pg~c

`jd}iaikd) Pd kji{gnd} ~cd ndogkgdikw gi ~cd Kg~w jo Edpg{~ji% Lagid'{ gi~d}iae kji~}je ain v}d{di~dn

gi ~cd -[kcdnted jo Kjlldi~{- a~~akcdn ~j ~cg{ ed~~d}% ~j md a {g`igogkai~ ndogkgdikw) Gi anng~gji% pd

ij~dn j~cd} la~~d}{ gijegi` gi~d}iae kji~}je ain g~{ jvd}a~gji ~ca~ pd cad }dvj}~dn gi ~cd {dk~gji

-J~cd} Kjlldi~{)-

^cd Kg~w jo Edpg{~ji ain ~cd Edpg{~ji Ndva }~ldi~ jo Vtmegk [kcjje'{ }d{vji{d ~j ~cd ndogkgdikw

gndi~gogdn gi jt} atng~ g{ nd{k}gmdn gi ~cd akkjlvaiwgi` {kcdnted jo kjlldi~{) Pd ngn ij~ atng~ ~cg{

}d{vji{d ain% akkj}ngi`ew% pd dsv}d{{ ij jvgigji ji g~ )

1

8/3/2019 Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

http://slidepdf.com/reader/full/auditors-letter-to-the-management-of-the-city-of-lewiston-maine-and-the-lewiston 2/6

^j ~cd Laia`dldi~ jo ~cd Kg~w jo Edpg{~ji%

Lagid ain Edpg{~ji Vtmegk [kcjje{8

Va`d =

Pd pg{c ~j dsv}d{{ jt} avv}dkga~gji oj} ~cd kjjvd}a~gji ain a{{g{~aikd pd }dkdgdn o}jl ~cd joogkgae{

ain dlvejwdd{ jo ~cd Kg~w jo Edpg{~ji% Lagid ain Ndva}~ldi~ jo Vtmegk [kcjje{ nt}gi` ~cd kjt}{d jo

jt} atng~) Pd pgee }dgdp ~cd {~a~t{ jo ~cd{d kjlldi~{ nt}gi` jt} ids~ atng ~ di`a`dldi~) Pd cad

ae}danw ng{kt{{dn ~cdl pg~c a}gjt{ Kg~w ain [kcjje vd}{jiide% ain pd pgee md veda{dn ~j ng{kt{{ ~cdl

gi ot}~cd} nd~age a~ wjt} kjidigdikd% ~j vd}oj}l aiw anng~gjiae {~tnw jo ~cd{d la~~d}{% j} ~j a{{g{~ wjt

gi glvedldi~gi` ~cd }dkjlldina~gji{)

^cg{ kjlltigka~gji g{ gi~dindn {jedew oj} ~cd gioj}la~gji ain t{d jo laia`dldi~% Kg~w Kjtikge% ~cd

[kcjje Kjllg~~dd% ain j~cd}{ pg~cgi ~cd j}`aigxa~gji% ain g{ ij~ gi~dindn ~j md ain {cjten ij~ md t{dn

mw aiwjid j~cd} ~cai ~cd{d {vdkgogdn va}~gd{)

_d}w ~}tew wjt}{%

=

8/3/2019 Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

http://slidepdf.com/reader/full/auditors-letter-to-the-management-of-the-city-of-lewiston-maine-and-the-lewiston 3/6

KG^W JO EDPG[^JI% LAGID

[kcdnted jo [g`igogkai~ Ndogkgdikgd{ ain J~cd} Kjlldi~{

Htid ;6% =611

[G@IGOGKAI^ NDOGKGDIKW

#Iji,la~d}gae Pdabid{{'

[kcjje Ndva}~ldi~ Atng~ Anht{~ldi~{ #}dvda~ o}jl =616% =667% ain =663'

^cd [~a~dldi~ ji Atng~gi` [~aina}n{ +11= }dqtg}d{ ds~d}iae atng~j}{ ~j nd~d}lgid pcd~cd} j} ij~ kegdi~

vd}{jiide nd{g`ia~dn a{ cagi` }d{vji{gmgeg~w jd} ~cd ogiaikgae }dvj}~gi` v}jkd{{ vj{{d{{ ~cd dsvd}~g{d ~j

gndi~gow aee ogiaikgae }dvj}~gi` la~~d}{ gi kjlvegaikd pg~c `did}aeew akkdv~dn akkjti~gi` v}gikgved{ pg~cjt~ ~cd

}degaikd ji ds~d}iae atng~j}{) O}jl a v}ak~gkae {~ainvjgi~% ~cd kj{~{ jo lagi~agigi` ~cd dsvd}~g{d gi,cjt{d ~j

ldd~ ~cd{d }dqtg}dldi~{ jo~di dskddn ~cd mdidog~) A{ a }d{te~% g~ g{ kjllji v}ak~gkd oj} `jd}ildi~ae di~g~gd{

~j }dew ji a{{g{~aikd o}jl ~cdg} atng~gi` og}l ~j gndi~gow ain v}jvj{d atng~ anht{~ldi~{% {jld jo pcgkc a}d

la~d}gae% nt}gi` ~cd v}dva}a~gji jo ~cd ogiaikgae {~a~dldi~{ ain ~cd }dea~dn ng{kej{t}d{ ain ~j a{{g{~ gi ~cd

v}dva}a~gji jo ogiaikgae {~a~dldi~{)

Tioj}~tia~dew% pcdi ~cg{ avv}jakc g{ ~abdi% ~cd [kcjje Ndva}~ldi~ g{ kji{gnd}dn ~j cad a kji~}je ndogkgdikw gi

~cd nd{g`i jo gi~d}iae kji~}je{ jd} ~cd v}dva}a~gji jo ~cd ogiaikgae {~a~dldi~{ gi akkj}naikd pg~c `did}aeew

akkdv~dn akkjti~gi` v}gikgved{% ain a{ a }d{te~% pd a}d }dqtg}dn ~j }dvj}~ ~cg{ a{ {tkc gi ~cg{ ed~~d}) Pd v}jgndn

laia`dldi~ pg~c a itlmd} jo atng~ di~}gd{ a{ a }d{te~ jo jt} atng~ v}jkdnt}d{ pcgkc pd odde a}d lj}d ~cai

gikji{dqtdi~gae) Pd }dkjlldin a lj}d ~cj}jt`c }dgdp jo lji~cew ogiaikgae }dvj}~{ md vd}oj}ldn ~j di{t}d

~ca~ lg{{~a~dldi~{ a}d gndi~gogdn ain kj}}dk~dn ~c}jt`cjt~ ~cd wda})

Laia`dldi~'{ ]d{vji{d8 ^cd Edpg{~ji [kcjje Ndva}~ldi~ Mt{gid{{ Joogkd pgee kjintk~ lji~cew }dkjikgega~gji{

jo `did}ae edn`d} akkjti~{ ~j kcdkb oj} a}gaikd{ ain deglgia~d ~cd iddn oj} wda},din atng~ anht{~ldi~{) Aee

}dd}{gi` di~}gd{ pgee md land ojeejpgi` ~cd kjlved~gji jo ~cd atng~ mw ~cd gindvdindi~ atng~j}{)

;

8/3/2019 Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

http://slidepdf.com/reader/full/auditors-letter-to-the-management-of-the-city-of-lewiston-maine-and-the-lewiston 4/6

KG^W JO EDPG[^JI% LAGID

[kcdnted jo [g`igogkai~ Ndogkgdikgd{ ain J~cd} Kjlldi~{% Kji~gitdn

Htid ;6% =611

J^CD] KJLLDI^[

[kcjje Ndva}~ldi~ Anlgig{~}a~gji

Nt}gi` ~cd va{~ odp wda}{% pd cad ij~gkdn ~cd [kcjje Ndva}~ldi~'{ ngoogkte~ew gi bddvgi` tv pg~c aee jo g~{

anlgig{~}a~gd }dqtg}dldi~{) Va}~ jo ~cg{ g{ ntd ~j ~cd gik}da{d gi odnd}ae otingi` ain ~cd kjlveds

}dqtg}dldi~{ ~ca~ kjld pg~c ~ca~ otingi`) Gi j}nd} ~j glv}jd ~cd jd}aee {~}tk~t}d jo ~cd anlgig{~}a~gji% ~cd

[kcjje Ndva}~ldi~ {cjten kji{gnd} {veg~~gi` ~cd Mt{gid{{ Laia`d} vj{g~gji gi~j ~pj vj{g~gji{8 Kji~}jeed} ain

@}ai~ Anlgig{~}a~j}) ^cd Kji~}jeed} pjten md ng}dk~ew }d{vji{gmed oj} ~cd jd}{g`c~ jo ~cd akkjti~gi` {~aoo ain

~cd akkjti~gi` }dkj}n{) ^cd @}ai~ Anlgig{~}a~j} pjten md }d{vji{gmed oj} ~}akbgi` ~cd `}ai~ maeaikd{%

}dkjikgegi` ~cd akkjti~gi` }dkj}n{ pg~c ~cj{d jo ~cd `}ai~ ng}dk~j}{% ain di{t}gi` ~ca~ ~cd [kcjje Ndva}~ldi~

ca{ ld~ g~{ }dvj}~gi` }dqtg}dldi~{) ^cd @}ai~ Anlgig{~}a~j} pjten }dvj}~ ~j ~cd Kji~}jeed} ain a{{g{~ ~cd

Kji~}jeed} pg~c ~cd `}ai~,}dea~dn akkjti~gi` }dkj}n{)

[kcjje Ndva}~ldi~ Ka{c

Kt}}di~ew% ~cd [kcjje Ndva}~ldi~ ca{ ~c}dd {dva}a~d maib akkjti~{% jid oj} g~{ {vdkgae }dditd otin{% jid oj}

g~{ {kcjje etikc v}j`}al% ain jid oj} g~{ ante~ dntka~gji v}j`}al) ^cd{d akkjti~{ a}d ~}akbdn mw ~c}dd

{dva}a~d ginggntae{ pcj lt{~ }dkjikged ~cd akkjti~{ ain ~}akb ~cd ka{c }dkdgv~{ ain ka{c ng{mt}{dldi~{) Gij}nd} ~j glv}jd doogkgdikw% ~cd [kcjje Ndva}~ldi~ {cjten kji{gnd} kji{jegna~gi` ka{c otik~gji{) Go ~cd [kcjje

Ndva}~ldi~ can jid kcdkbgi` akkjti~% g~ kjten kji{jegna~d ka{c }dkdgv~ ain ka{c ng{mt}{dldi~ otik~gji{% a{

pdee a{ }dntkd ~cd aljti~ jo ~gld g~ ~abd{ ~j }dkjikged aee ~c}dd akkjti~{ ain }dntkd ~cd itlmd} jo pa}}ai~{

}ti nt}gi` ~cd wda}) ^cd [kcjje Ndva}~ldi~ {cjten ae{j kji{gnd} a{{g`igi` jid jo g~{ vd}{jiide ~j ~}akb ain

}dkj}n aee ka{c }dkdgv~{% ain aij~cd} {~aoo vd}{ji ~j ~}akb aee ka{c ng{mt}{dldi~{) Gi anng~gji% ~cd maib

°}dkjikgega~gji{ {cjten md njid mw a {~aoo vd}{ji j~cd} ~cai ~cd vd}{jiide pcj ~}akb ~cd ka{c }dkdgv~{ ain ka{c

ng{mt}{dldi~{ ain {cjten md }dgdpdn ain {g`idn jo o mw ~cd Mt{gid{{ Laia`d}*[kcjje Ndva}~ldi~ Kji~}jeed} )

Laia`dldi~'{ ]d{vji{d8 ^cd Edpg{~ji [kcjje Ndvj}~ldi~ pgee kji{jegna~d ~cd ka{c akkjti~{ jo {vdkgae

}dditd% {kcjje etikc% ain ante~ dntka~gji gi~j jid ka{c akkjti~) A {~aoo vd}{ji gindvdindi~ jo ~cd ka{c }dkdgv~

ain ka{c ng{mt}{dldi~ v}jkd{{ pgee md a{{g`idn ~j }dkjikged ~cd akkjti~) ^cd [kcjje Ndva}~ldi~ Kji~}jeed} pgee}dgdp ain {g`i jo o ~cd }dkjikgega~gji)

@}ai~ Maeaikd{,[kcjje Ndva}~ldi~

Nt}gi` jt} atng~% pd ij~dn ~ca~ ~cd [kcjje Ndva}~ldi~ ca{ ngoogkte~w gi ~}akbgi` g~{ `}ai~ maeaikd{) Va}~ jo ~cd

}da{ji g{ ~ca~ ~cd Ndva}~ldi~ t~gegxd{ `}ai~ ~}akbgi` {jo~pa}d ~ca~ jiew aeejp{ ~}akbgi` jo }dditd{ ain

dsvding~t}d{% mt~ ij~ md`giigi` j} dingi` maeaikd{) Gi anng~gji% aee jo ~cd `}ai~{ a}d }dkj}ndn gi ~cd akkjti~gi`

{jo~pa}d tind} jid otin itlmd}% {j g~ g{ ngoogkte~ ~j nd~d}lgid cjp ltkc jo ~cd otin maeaikd g{ aeejka~dn ~j

dakc `}ai~) ^cd}d g{ ae{j a ng{kjiidk~ md~pddi ~cd `}ai~ ng}dk~j}{ ain ~cd mt{gid{{ joogkd a{ ~cd `}ai~ ng}dk~j}{

~}akb ~cdg} `}ai~{ ma{dn ji ~cd `}ai~ wda}% ij~ ~cd og{kae wda}) Gi j}nd} ~j glv}jd ~cd ~}akbgi` jo ginggntae

`}ai~ maeaikd{% ~cd [kcjje Ndva}~ldi~ {cjten kji{gnd} dg~cd} bddvgi` a { v } d a n { c y d ~ jo ~cd ginggntae `}ai~{ ~j

~}akb ~cdg} maeaikd{ j} kji{gnd} `jgi` makb ~j t{gi` ginggntae otin itlmd}{ gi ~cd akkjti~gi` {jo~pa}d ~j ~}akb

`}ai~{)

Laia`dldi~'{ ]d{vji{d8 ^cd [kcjje Ndva}~ldi~ pgee ~}akb aee {vdkgae }dditd otin `}ai~{ pg~c a {v}dan{cdd~

oj} ~cd vt}vj{d jo }dkjikgegi` ginggntae `}ai~ maeaikd{) @}ai~ ng}dk~j}{ pgee md `gdi a kjvw jo ~cd {v}dan{cdd~

lji~cew) Aee }dqtd{~{ oj} }dglmt}{dldi~ pgee md {g`idn joo mw `}ai~ ng}dk~j}{)

>

8/3/2019 Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

http://slidepdf.com/reader/full/auditors-letter-to-the-management-of-the-city-of-lewiston-maine-and-the-lewiston 5/6

KG^W JO EDPG[^JI% LAGID

[kcdnted jo [g`igogkai~ Ndogkgdikgd{ ain J~cd} Kjlldi~{% Kji~gitdn

Htid ;6% =611

J^CD] KJLLDI^[

@did}ae Otin ]dglmt}{dldi~{,[kcjje Ndva}~ldi~

Nt}gi` jt} ~d{~gi`% pd ij~dn ~ca~ ~cd [kcjje Ndva}~ldi~ kji~gitd{ ~j cad g{{td{ pg~c ~cd ~glgi` jo

}dglmt}{dldi~{ o}jl ~cd j~cd} otin{ ~j ~cd `did}ae )otin a~ wda} din) Kcdkb{ a}d jo~di kt~ ain }dkj}ndn gi ~cd

j~cd} otin{ mdoj}d Htid ;6~c % mt~ ~cd ka{c }dkdgv~{ a}d ij~ }dkj}ndn gi ~cd `did}ae otin {gnd ti~ge ao~d} wda} din )

^cg{ k}da~d{ ~cd iddn oj} anht{~gi` hjt}iae di~}gd{ dd}w wda} ~j v}jvd}ew }dkj}n ~cd ~}ai{ak~gji{) Gi j}nd} ~j

deglgia~d ~cd iddn oj} ~cd{d anht{~gi` di~}gd{ ain glv}jd ~cd wda},din }dkjikgega~gji v}jkd{{% ~cd [kcjje

Ndva}~ldi~ {cjten kji{gnd} dg~cd} njgi` ~cd }dglmt}{dldi~{ ao~d} wda} din j} njgi` ~cd }dglmt}{dldi~{ a{

pg}d ~}ai{od}{ {j ~cdw pjten keda} gi ~cd `did}ae otin gi ~cd {ald naw a{ ~cdw pd}d }dkj}ndn gi ~cd j ~cd} otin{)

Gi anng~gji% pd ij~dn ~ca~ laiw jo ~cd{d }dglmt}{dldi~{ a}d vaw}jee,}dea~dn a{ aee vaw}jee{ a}d ng{mt}{dn jt~ jo

~cd `did}ae otin ain ~cdi }dglmt}{dn mw ~cd j~cd} otin{) ^j deglgia~d ~cd ~glgi` ngood}dikd{% ~cd [kcjje

Ndva}~ldi~ {cjten kji{gnd} njgi` ~cd vaw}jee }dglmt}{dldi~{ ji ~cd {ald naw ~cd vaw}jee g{ vagn% deglgia~gi`

~cd ~glgi` ngood}dikd ain ~cd iddn ~j }dkjikged)

Laia`dldi~'{ ]d{vji{d8 A~ wda} din }dglmt}{dldi~{ ~j `did}ae otin pgee md njid ao~d} Htid ;6~c ~j deglgia~danht{~gi` di~}gd{ md~pddi otin{) Ae{j% vaw}jee }dglmt}{dldi~{ pgee md njid ji pddbew vaw na~d{ ~j deglgia~d aiw

~glgi` ngood}dikd{)

LDNL[ ]dkjikgega~gji,[kcjje Ndva}~ldi~

Nt}gi` jt} }dvgdvw jo ~cd tvejan ~j ~cd [~a~d'{ LDNL[ {w{~dl% pd ij~dn ~cd}d pd}d {g`igogkai~ aljti~{ ~ca~

pd}d ij~ giketndn gi ~cd tvejan% giketngi` {jld odnd}ae aljti~{) Gi anng~gji% {jld jo ~cd odnd}ae aljti~{

pd}d }dvj}~dn tind} ~cd kj}}dk~ otin{ a{ }dqtg}dn mw ~cd [~a~d ain {jld pd}d }dvj}~dn pg~c ~cd ejkae ain

[~a~d `}ai~{) ^cd [kcjje Ndva}~ldi~ {cjten di{t}d ~ca~ aee jo ~cd akkjti~{ a}d m}gn`dn pg~c ~cd {w{~dl ain

~ca~ ~cdw a}d m}gn`dn ~j ~cd kj}}dk~ otin{ {j ~ca~ ~cdw tvejan v}jvd}ew) Gi anng~gji% ~cd [kcjje Ndva}~ldi~

{cjten }dgdp ~cd tvejan oj} akkt}akw ain kj}}dk~ aiw aljti~{ ~ca~ a}d dsketndn j} ij~ }dvj}~dn kj}}dk~ew )

Laia`dldi~'{ ]d{vji{d8 Qta}~d}ew LDNL[ ogegi`{ pgee md land ain aiw akkjti~ kjnd d}}j}{ pgee md kj}}dk~dn

~j di{t}d aee aljti~{ a}d }dvj}~dn ~c}jt`c LDJL[) _d}gogka~gji jo aljti~{ pgee md njid ~c}jt`c ai AN[ }dvj}~

eg{~gi` aiw aljti~ dsketndn o}jl ~cd LDJL[ }dvj}~)

Ak~gg~w Otin Ka{c Ng{mt}{dldi~{,[kcjje Ndva}~ldi~

Nt}gi` jt} ~d{~gi` jo ak~gg~w otin ka{c ng{mt}{dldi~{% pd ij~dn {dd}ae gi{~aikd{ gi pcgkc makb tv

njktldi~a~gji pa{ lg{{gi` a{ dgndikd jo ~cd ng{mt}{dldi~) ^cd [kcjje Ndva}~ldi~ {cjten kji{gnd} dioj}kgi`

g~{ vjegkw ~ca~ aee ak~gg~w otin ng{mt}{dldi~{ {cjten md {tvvj}~dn mw ai gijgkd j} }dkdgv~ v}gj} ~j ~cd ak~tae

ng{mt}{dldi~) Gi anng~gji% ~cd}d pa{ jid kcdkb ~ca~ keda}dn ~cd maib ~ca~ pa{ ij~ {g`idn ain ~cd}d pd}d {jld

gi{~aikd{ gi pcgkc ~cd kcdkb{ }dqtg}dn ~pj {g`ia~t}d{ mt~ jiew can jid {g`ia~t}d) ^cd [kcjje Ndva}~ldi~

{cjten di{t}d ~ca~ aee kcdkb{ a}d {g`idn mw ~cd v}jvd} {g`ia~j}w) Gi anng~gji% ~cd [kcjje Ndva}~ldi~ {cjten

kji{gnd} }dg{gi` g~{ ak~gg~w otin vjegkw ~j glvedldi~ v}jkdnt}d{ gi aee {kcjje{ ~ca~ a}d kji{g{~di~ #d )`) }dqtg}gi`

~pj {g`ia~t}d{ ji aee kcdkb{2 }dqtg}gi` ng{mt}{dldi~ jtkcd}{% d~k))

Laia`dldi~'{ ]d{vji{d8 Ai tvna~dn v}jkdnt}d pgee md {di~ ~j aee {kcjje{ }d`a}ngi` v}jvd} v}jkdnt}d oj} aiw

ak~gg~w otin{) A ~}agigi` {d{{gji pgee md cden oj} {kcjje vd}{jiide ~j glvedldi~ ~cd tvna~dn v}jkdnt}d)

4

8/3/2019 Auditors Letter: To the Management of the City of Lewiston, Maine and the Lewiston Public Schools

http://slidepdf.com/reader/full/auditors-letter-to-the-management-of-the-city-of-lewiston-maine-and-the-lewiston 6/6

KG^W JO EDPG[^JI% LAGID

[kcdnted jo [g`igogkai~ Ndogkgdikgd{ ain J~cd} Kjlldi~{% Kji~gitdn

Htid ;6% =611

J^CD] KJLLDI^[

^}ade Anaikd{*]dglmt}{dldi~{,[kcjje Ndva}~ldi~

Nt}gi` jt} ~d{~gi` jo ~cd [kcjje Glv}jdldi~ @}ai~ ng{mt}{dldi~{% pd ojtin {dd}ae ~}ade anaikd{ ain

}dglmt}{dldi~{ oj} pcgkc ~cd}d pa{ dg~cd} ij makbtv njktldi~a~gji j} gikjlved~d njktldi~a~gji) Gi j}nd}

~j glv}jd gi~d}iae kji~}je{ jd} ~}ade anaikd{% ~cd [kcjje Ndva}~ldi~ {cjten di{t}d ~ca~ aee makbtv

njktldi~a~gji g{ akqtg}dn ain }dgdpdn)

Laia`dldi~'{ ]d{vji{d8 A ~gkbed} oged pgee md lagi~agidn mw akkjti~{ vawamed ~j di{t}d ~ca~ aee makbtv

njktldi~a~gji g{ {tmlg ~~dn mdoj}d }dglmt}{dldi~{ a}d land ~j dlvejwdd{)

Hjt}iae Di~}gd{,[kcjje Ndva}~ldi~

Nt}gi` jt} }dgdp jo jt}iae di~}gd{% pd ij~dn ~ca~ hjt}iae di~}gd{% giketngi` gi~d}otin ~}ai{od}{% nj ij~ cad ai

avv}jae v}jkd{{) Ae~cjt`c ~cdw a}d vd}gjngkaeew }dgdpdn mw ~cd Mt{gid{{ Laia`d}% ~cd}d g{ ij dgndikd ~ca~

~cdw pd}d }dgdpdn) ^cd [kcjje Ndva}~ldi~ {cjten kji{gnd} glvedldi~gi` a {w{~dl gi pcgkc hjt}iae di~}gd{

jd} a kd}~agi njeea} aljti~ a}d avv}jdn mw ~cd Mt{gid{{ Laia`d}*Kji~}jeed} ain njktldi~dn mw a {g`ia~t}d)

Gi anng~gji% hjt}iae di~}gd{ land mw ~cd Mt{gid{{ Laia`d}*Kji~}jeed} {cjten md vd}gjngkaeew }dgdpdn mw ~cd[tvd}gi~dindi~)

Laia`dldi~'{ ]d{vji{d8 A v}jkdnt}d pgee md glvedldi~dn ~j }dqtg}d ~cd Kji~}jeed} ~j }dgdp ain {g`i hjt}iae

di~}gd{ land mw Mt{gid{{ Joogkd {~aoo Hjt}iae di~}gd{ land mw ~cd Kji~}jeed} pgee md }dgdpdn mw ~cd

[tvd}gi~dindi~ lji~cew)

Hjt}iae Di~}gd{,Kg~w

Nt}gi` jt} }dgdp% pd ij~dn ~ca~ ~cd Kg~w njd{ ij~ cad a v}jkd{{ gi pcgkc ~cd Ogiaikd Ng}dk~j}'{ hjt}iae di~}gd{

a}d }dgdpdn) ^cd Kg~w {cjten kji{gnd} glvedldi~gi` a v}jkd{{ tind} pcgkc ~cd Ogiaikd Ng}dk~j}'{ hjt}iae

di~}gd{ a}d }dgdpdn ji a vd}gjngk ma{g{)

Kavg~ae A{{d~{,Kg~w

Nt}gi` jt} ~d{~gi` jo kavg~ae a{{d~{% pd ij~dn ~ca~ {jld jo ~cd a{{d~{ a}d ~}akbdn gi d}w ktlmd}{jld

{v}dan{cdd~{ ~ca~ a}d ngoogkte~ ~j lagi~agi ain ~ca~ a}d v}jid ~j d}}j}) Gi anng~gji% ~cd }dlagigi` kavg~ae a{{d~{

a}d ~}akbdn gi Akkd{{ {jo~pa}d% pcgkc g{ eglg~dn gi g~{ kavakg~w ~j v}jntkd t{damed }dvj}~{) Gi j}nd} ~j glv}jd

~cd akkt}akw jo kavg~ae a{{d~ ~}akbgi` ain }dvj}~gi`% ~cd Kg~w {cjten kji{gnd} gid{~gi` gi a {jo~pa}d ljnted

{vdkgogkaeew nd{g`idn ~j ~}akb kavg~ae a{{d~{) ^cg{ pjten aeedga~d ~cd ng oogkte ~w jo ~}akbgi` g~dl{ ain }dntkd ~cd

g{{td{ pg~c d}}j},v}jid {v}dan{cdd~{)

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