NORTHERN MICHIGAN LAW ENFORCEMENT TRAINING GROUP AUDITED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2009

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1 NORTHERN MICHIGAN LAW ENFORCEMENT TRAINING GROUP AUDITED FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2009

2 NORTHERN MICHIGAN LAW ENFORCEMENT TRAINING GROUP TABLE OF CONTENTS Independent Auditor s Report... 1 Management s Discussion and Analysis Financial Statements for the year Ended December 31, 2009 Statement of Net Assets and General Fund Balance Sheet... 7 Page Statement of Activities and General Fund Revenues, Expenditures, and Changes in Fund Balance... 8 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund... 9 Notes to Financial Statements

3 INDEPENDENT AUDITOR S REPORT August 16, 2010 To the Board of Directors Northern Michigan Law Enforcement Training Group Grayling, Michigan I have audited the accompanying financial statements of the governmental activities, the major fund and the remaining fund information of the Northern Michigan Law Enforcement Training Group, as of and for the year ended December 31, 2009, which collectively comprise Northern Michigan Law Enforcement Training Group s basic financial statements as listed in the table of contents. These financial statements are the responsibility of Northern Michigan Law Enforcement Training Group's management. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion. In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities and major fund and the remaining fund information of the Northern Michigan Law Enforcement Training Group as of December 31, 2009, and the respective changes in financial position thereof for the year then ended, in conformity with accounting principles generally accepted in the United States of America. The management s discussion and analysis are not a required part of the basic financial statements, but are supplementary information required by accounting principles generally accepted in the United States of America. I have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, I did not audit the information and express no opinion on it. JAMES M. ANDERSON, P.C. CERTIFIED PUBLIC ACCOUNTANT 1 MEMBER MACPA and AICPA

4 MANAGEMENT S DISCUSSION & ANALYSIS As management of the Northern Michigan Law Enforcement Training Group (NMLETG), we offer readers of the Group s financial statements this narrative overview and analysis of the financial activities of the entity for the fiscal year ended December 31, Financial Highlights. The assets of the Group exceeded its liabilities at the close of the most recent fiscal year by $122,065 (net assets). Of this amount, $121,788 (unrestricted net assets) may be used to meet NMLETG s ongoing obligations.. NMLETG s total net assets decreased by $998.. As of the close of the current fiscal year, NMLETG s general fund reported an ending fund balance of $121,788, a decrease of $814 in comparison with the prior year.. At the end of the current fiscal year, the unreserved fund balance for the general fund was $122,788 or 88% of total general expenditures. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to NMLETG s basic financial statements. The Group s basic financial statements consist of three components: 1)Government-wide financial statements, 2)Fund financial statements, and 3)Notes to the financial statements. This report also contains other supplemental information in addition to the basic financial statements themselves. Government-wide financial statements. The Government-wide financial statements are designed to provide readers with a broad overview of NMLETG s finances, in a manner similar to a private-sector business. The statement of net assets presents information on all of NMLETG s assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of NMLETG is improving or deteriorating. The statement of activities presents information showing how NMLETG s net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. 2

5 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) Both of the Government-wide financial statements present functions of NMLETG that are principally supported by dues and fees (governmental activities). The governmental activities of the Group consist of law enforcement training activities. The Government-wide financial statements can be found on pages 7-8 of this report. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The NMLETG, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the NMLETG s near-term financing requirements. Because the focus of governmental funds is narrower than that of the Government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The NMLETG maintains only one governmental fund. Information is presented in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund of the Group. The NMLETG adopts an annual appropriated budget. Budgetary comparison statements or schedules have been provided for the governmental funds herein to demonstrate compliance with the budget. The basic governmental fund financial statements can be found on pages 7-9 of this report. 3

6 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) Notes to financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages of this report. Government-wide Financial Analysis A portion of the NMLETG s net assets (0.22%) reflects its investments in capital assets (e.g., land, land improvements, buildings, and equipment); less any related debt used to acquire those assets that is still outstanding. The Group uses these capital assets to provide law enforcement training activities for local units of government; consequently, these assets are not available for future spending. NMLETG s Net Assets Governmental Activities Variance % Current and Other Assets $ 121,788 $ 122,602 $ (814) (0.66) Capital Assets, Net (184) (39.91) Total Assets 122, ,063 (998) (0.81) Current Liabilities Total Liabilities Net Assets Invested in Capital Assets, Net of Related Debt (184) (39.91) Unrestricted 121, ,602 (814) (0.66) Total Net Assets $ 122,065 $ 123,063 $ (998) (0.81) 4

7 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) The NMLETG s net assets decreased by $998 during the current fiscal year. Unrestricted net assets - the part of net assets that can be used to finance day to day operations, decreased by $814 or 1%, during fiscal year NMLETG s Changes in Net Assets Governmental Activities Revenue: Variance % General Revenue: Training fees $ 123,724 $ 194,097 $ (70,373) (36.25) Dues 13,750 12, Other Total Revenue 137, ,872 (69,338) (33.51) Expenses: Public Safety 138, ,072 (59,540) (30.05) Total Expenses 138, ,072 (59,540) (30.05) Increase in Net Assets (998) 8,800 (9,798) (111.34) Net Assets, Beginning of Year 123, ,263 8, Net Assets, End of Year $ 122,065 $ 123,063 $ (998) (0.81) Governmental activities. The NMLETG s total governmental revenues decreased by $69,338 from last fiscal year. This was primarily attributed to the reduction in operating budgets of the participating organizations. The expenses decreased by $59,540. This is the reduction of direct costs related to the reduced participation of the law enforcement groups affiliated with NMLETG. Financial Analysis of the Government s Funds As noted earlier, the NMLETG uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. 5

8 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) The only governmental fund is the General Fund of the NMLETG. As a measure of the general fund s liquidity, it may be useful to compare both unreserved fund balance and total fund balance to total fund expenditures. Undesignated fund balance represents 88% of total general fund expenditures. The fund balance of the General Fund decreased by $814 during the current fiscal year. Capital Assets and Debt Administration Capital assets. The NMLETG s investment in capital assets for its governmental activities as of December 31, 2009, amounted to $277 (net of accumulated depreciation). Investment in capital assets includes land, land improvements, buildings, and equipment. There were no additions to Capital Assets in the current year. NMLETG s Capital Assets (net of depreciation) Total Percentage Change Machinery and vehicles $ 277 $ 461 (39.91) Additional information on the Group s capital assets can be found in note E on page 13 of this report. Factors Bearing on NMLETG s Current and Future Operations: In 2009, the Northern Michigan Law Enforcement Training Group (NMLETG) has expanded membership and maintains an aggressive training program for over 130 Municipal, County, State and Federal law enforcement agencies. Training for over 1800 officers was conducted in Financially, $75,377 was paid to Camp Grayling entities, $21, to Lodging, $7, to the Camp Grayling Officer s Club, and $45,910 in local wages. Local community impact provided an additional $62, in area support from services, supplies, and meals. Training Days for days. Requests for Information This financial report is designed to provide a general overview of the NMLETG s finances for all those with an interest in the government s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to: Northern Michigan Law Enforcement Training Group Building II Camp Grayling, MI

9 STATEMENT OF NET ASSETS AND GENERAL FUND BALANCE SHEET DECEMBER 31, 2009 Assets General Statement of Fund Adjustments Net Assets Cash and cash equivalents $ 117,395 $ $ 117,395 Accounts receivable 4,393 4,393 Capital assets, net of accumulated depreciation Total Assets $ 121, ,065 Fund Balance / Net Assets Unreserved fund balance $ 121,788 (121,788) -0- Net Assets: Invested in capital assets Unrestricted 121, ,788 Total Net Assets $ 122,065 $ 122,065 The accompanying notes are an integral part of these financial statements. 7

10 STATEMENT OF ACTIVITIES AND GENERAL FUND REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 2009 Expenditures / Expenses General Statement of Fund Adjustments Activities Public safety $ 138,348 $ $ 138,348 Depreciation Total Expenditures / Expenses 138, ,532 Program Revenues Training fees 123, ,724 Membership dues 13,750 13,750 Other Total Program Revenues 137, ,534 Revenues over expenditures (814) (184) Change in net assets 998 (998) Fund Balance / Net Assets Beginning of the year 122, ,063 End of the year $ 121,788 $ 277 $ 122,065 The accompanying notes are an integral part of these financial statements. 8

11 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2009 Actual Original Final Over (Under) Budget Budget Actual Final Budget Revenues Training fees $ 190,718 $ 190,718 $ 123,724 $ (66,994) Membership dues 15,000 15,000 13,750 (1,250) Other Total Revenues 205, , ,534 (68,184) Expenditures Training coordinators 55,000 55,000 45,911 9,089 Meals 100, ,000 61,511 38,489 Housing 35,000 35,000 21,662 13,338 Training / housing supplies 3,948 3,948 1,299 2,649 Liability insurance 2,200 2,200 2, Professional fees 8,520 8,520 4,610 3,910 Office 1,050 1,050 1,201 (151) Total expenditures 205, , ,348 67,370 Net change in fund balance (814) (814) Fund balance, beginning of year 122, , , Fund balance, end of year $ 122,602 $ 122,602 $ 121,788 $ (814) The accompanying notes are an integral part of these financial statements. 9

12 NOTES TO FINANCIAL STATEMENTS NOTE A - DESCRIPTION OF THE ENTITY The Northern Michigan Law Enforcement Training Group (the Organization ) was formed in 2001 as a cooperative, multi-jurisdictional unit to provide law enforcement training to local governments to maintain a proper level of law enforcement for public safety. The Organization was formed by an interlocal agreement pursuant to the Michigan Constitution of 1963, Article 7, Section 28, and the Urban Cooperation Act, 1967 PA 7, that was approved by the duly elected legislative bodies of Grand Traverse County, Kalkaska County and the City of Traverse City and the Governor of the State of Michigan. The Organization is able to provide law enforcement training through membership dues that are charged to members of the Organization (membership is required in order to receive training from the Organization). NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Government-wide and fund financial statements As permitted by GASB Statement No. 34, the Organization uses an alternative approach reserved for single program governments to present combined government-wide fund financial statements by using a columnar format that reconciles individual line items of fund financial data to government-wide data in a separate column. Accordingly, this is presented in the Statement of Net Assets and General Fund Balance Sheet and the Statement of Activities and General Fund Revenues, Expenditures and Changes in Fund Balances. The Organization maintains only one governmental fund - the general fund, which is also considered a major fund for reporting purposes. Measurement focus, basis of accounting, and financial statement presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Governmental fund statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Modifications from the accrual basis are: (a)revenue is recognized when it becomes measurable and is available as a net current asset and (b)expenditures are recorded when the liability is incurred. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. 10

13 NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in the government-wide financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board. Amounts presented as program revenues include 1)membership dues and 2)operating or capital grants and contributions. No grants or contributions were received during Deposits Cash and cash equivalents consist of deposits in a demand bank account. Capital Assets Capital assets are comprised of office equipment and are reported as governmental activities in the government-wide financial statements. Capital assets are defined by the board as assets with an initial, individual cost of more than $500 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. The costs of normal maintenance and repairs that do not add to the value of an asset or materially extend asset lives are not capitalized. Office equipment is depreciated using the straight-line method over estimated useful lives of 5 years. Donated Services Substantial services related to the utilization of personnel and personal property are contributed by cooperating members. The value of these services has not been recognized in the financial statements since the amount is not subject to reasonable estimation. Any legal proceedings resulting from the actions of such personnel or the use of donated personal property are the responsibility of the members. NOTE C - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY Annual budgets are adopted on a basis consistent with generally accepted accounting principles for the Organization s general fund. No later than December 31 st of the preceding fiscal year the Board of Directors, by resolution, adopts the budget for the next year. 11

14 NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE D - CASH AND CASH EQUIVALENTS State law limits the allowable investments and the maturities of some of the allowable investments as identified in the following list of authorized investments: - Certificates of deposit, savings accounts, deposit accounts or depository receipts of a qualified financial institution. - Bonds, securities, other obligations and repurchase agreements of the United States, or an agency or instrumentality of the United States. - Commercial paper rated at the time of purchase within the 2 highest classifications established by not less than 2 standard rating services and that matures not more than 270 days after the date of purchase. - Bankers acceptances of United State banks. - Obligations of the State of Michigan and its political subdivisions that, at the time of purchase are rated as investment grade by at least one standard rating service. - Mutual funds registered under the investment company act of 1940 with the authority to purchase only investment vehicles that are legal for direct investment by a public corporation. - External investment pools as authorized by Public Act 20 as amended through 12/31/97. Interest Rate Risk. The Organization s investment policy does not have specific limits in excess of state law on investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Credit Risk. The Organization s investment policy does not have specific limits in excess of state law on investment credit risk. At year-end, the Organization had no investments and was therefore, not exposed to credit risk. Custodial Credit Risk - Deposits. Custodial credit risk is the risk that in the event of a bank failure, the Organization s deposits may not be returned. State law does not require and the Organization does not have a policy for deposit custodial credit risk. At year end, 100% of the bank balance was covered by FDIC insurance. Concentration of Credit Risk. State law limits allowable investments but does not limit concentration of credit risk. The Organization s investment policy does not have specific limits in excess of state law on concentration of credit risk. At year-end, the Organization had no investments and was therefore, not exposed to concentration of credit risk. 12

15 NOTES TO FINANCIAL STATEMENTS (CONTINUED) NOTE E - CAPITAL ASSETS Capital assets activity for the year ended December 31, 2009 was as follows: Beginning Ending Balance Increases Decreases Balance Governmental Activities Capital assets being depreciated: Office equipment $ 921 $ - $ - $ 921 Less accumulated depreciation for office equipment (460) (184) - (644) Governmental activities capital assets, net $ 461 $ (184) $ - $ 277 NOTE F - RISK MANAGEMENT The Organization is exposed to various risks of loss related to torts; theft of, damage to, and distribution of assets; errors and omissions; injuries and natural disasters. The Organization carries commercial insurance to cover any potential claims associated with these risks and has had no claims that exceeded the insurance coverage during the past year. NOTE G - ADJUSTMENTS Following is an explanation of the adjustments between the general fund balance sheet and the government-wide statement of net assets, which reconciles fund balance to net assets: Fund Balance $ 121,788 Adjustments: Capital assets that are purchased to be used in governmental activities are reported as expenditures in the general fund. However, the statement of net assets includes those capital assets (net of accumulated depreciation) among the Organization s assets as a whole. 277 Net Assets $ 122,065 Following is an explanation of the adjustments between the general fund statement of revenues, expenditures and changes in fund balance and the government-wide statement of activities, which reconciles the net change in fund balances to the change in net assets: Net Change in Fund Balance $ (814) Adjustments: Depreciation expense is reported in the statement of activities, but because depreciation does not require the use of current financial resources, it is not reported as an expenditure in the general fund. (184) Change in net assets $ (998) 13

16 COMMUNICATION OF SIGNIFICANT DEFICIENCIES AND MATERIAL WEAKNESSES August 16, 2010 Board of Directors Northern Michigan Law Enforcement Training Group Grayling, Michigan In planning and performing my audit of the financial statements of the governmental activities, and major fund of the Northern Michigan Law Enforcement Training Group as of and for the year ended December 31, 2009, in accordance with auditing standards generally accepted in the United States of America, I considered Northern Michigan Law Enforcement Training Group s internal control over financial reporting as a basis for designing my auditing procedures for the purpose of expressing my opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the governmental unit s internal control. Accordingly I do not express an opinion on the effectiveness of the governmental unit s internal control. My consideration of internal control was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. However, as discussed below, I identified certain deficiencies in internal control that I consider to be material weaknesses. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or a combination of control deficiencies, that adversely affects the entity s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity s financial statements that is more than inconsequential will not be prevented or detected by the entity s internal control. I consider the following deficiencies to be significant deficiencies in internal control. The relatively small number of people involved in the accounting functions of the Northern Michigan Law Enforcement Training Group and the design of the accounting system as developed by the state make it difficult to adequately segregate duties. Segregation of accounting duties is a fundamental method of strengthening internal control. However, in deciding what internal control procedures should be implemented, the Board must consider the costs of implementing them and weigh those costs against the benefits to be derived from their implementation. MEMBER MACPA and AICPA

17 Board of Directors Northern Michigan Law Enforcement Training Group August 16, 2010 Page 2 All Michigan governments are required to prepare financial statements in accordance with generally accepted accounting principals (GAAP). This is a responsibility of the Northern Michigan Law Enforcement Training Group s management. The preparation of financial statements in accordance with GAAP requires internal controls over both (1)recording, processing, and summarizing accounting data (i.e., maintaining internal books and records), and (2)reporting government-wide and fund financial statements, including the related footnotes (i.e., external financial reporting). As is the case with most small and medium-sized entities, the Organization has historically relied on its independent external auditor to assist in the preparation of the government-wide financial statements and footnotes as part of its external financial reporting process. Accordingly, the Northern Michigan Law Enforcement Training Group s ability to prepare financial statements in accordance with GAAP is based, in part, on its reliance on its external auditors, who cannot, by definition, be considered a part of the government s internal controls. This condition was caused by the Northern Michigan Law Enforcement Training Group s determination that it is more cost effective to outsource the preparation of its annual financial statements to the auditors than to incur the time and expense of obtaining the necessary training and expertise required for the Northern Michigan Law Enforcement Training Group to perform this task internally. A material weakness is a significant deficiency, or a combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Northern Michigan Law Enforcement Training Group s internal control. I believe that the deficiencies described above are material weaknesses. This communication is intended solely for the information and use of the Board of Directors and others within the organization. This restriction is not intended to limit the distribution of the report, which is a matter of public record. JAMES M. ANDERSON, P.C. CERTIFIED PUBLIC ACCOUNTANT

18 August 16, 2010 Board of Directors Northern Michigan Law Enforcement Training Group Grayling, Michigan I have audited the financial statements of the major fund and the aggregate remaining fund information of the Northern Michigan Law Enforcement Training Group for the year ended December 31, 2009, and have issued my report thereon dated August 16, Professional standards require that I provide you with the following information related to my audit. My Responsibility Under U.S. Generally Accepted Auditing Standards and Government Auditing Standards As stated in my engagement letter dated August 3, 2010, my responsibility, as described by professional standards, is to plan and perform my audit to obtain reasonable, but not absolute, assurance about whether the financial statements are free of material misstatement and are fairly presented in accordance with U.S. generally accepted accounting standards. Because an audit is designed to provide reasonable, but not absolute assurance and because I did not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by me. As part of my audit, I considered the internal control of the Northern Michigan Law Enforcement Training Group. Such considerations were solely for the purpose of determining my audit procedures and not to provide any assurance concerning such internal control. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, I performed tests of the Northern Michigan Law Enforcement Training Group s compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of my tests was not to provide an opinion on compliance with such provisions. Significant Accounting Policies Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of my engagement letter, I will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by the Northern Michigan Law Enforcement Training Group are described in Note A to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year. I noted no transactions entered into by the Northern Michigan Law Enforcement Training Group during the year that were both significant and unusual, and of which, under professional standards, I am required to inform you, or transactions for which there is a lack of authoritative guidance or consensus. MEMBER MACPA and AICPA

19 Board of Directors Northern Michigan Law Enforcement Training Group August 16, 2010 Page 2 Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. Audit Adjustments For purposes of this letter, professional standards define an audit adjustment as a proposed correction of the financial statements that, in my judgment, may not have been detected except through my auditing procedures. An audit adjustment may or may not indicate matters that could have a significant effect on the Northern Michigan Law Enforcement Training Group s financial reporting process (that is, cause future financial statements to be materially misstated). In my judgment, none of the adjustments I proposed, whether recorded or unrecorded by the Northern Michigan Law Enforcement Training Group, either individually or in the aggregate, indicate matters that could have a significant effect on the Northern Michigan Law Enforcement Training Group s financial reporting process. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to my satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditor s report. I am pleased to report that no such disagreements arose during the course of my audit. Consultations with Other Independent Accountants 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 applications of an accounting principle to the governmental unit s financial statements or a determination of the type of auditors opinion that may be expressed on those statements, my professional standards require the consulting accountant to check with me to determine that the consultant has all the relevant facts. To my knowledge, there were no such consultations with other accountants. Issues Discussed Prior to Retention of Independent Auditors I generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Northern Michigan Law Enforcement Training Group s auditor. However, these discussions occurred in the normal course of my professional relationship and my responses were not a condition to my retention.

20 Board of Directors Northern Michigan Law Enforcement Training Group August 16, 2010 Page 3 Difficulties Encountered in Performing the Audit I encountered no significant difficulties in dealing with management in performing my audit. Conclusion I would like to express my appreciation, as well as that of my staff, for the excellent cooperation received while performing the audit. If I can be of any assistance in implementing the above recommendations, please contact me. This information is intended solely for the use of management, Board of Directors and the Michigan Department of Treasury and is not intended to be and should not be used by anyone other than these specified parties. James M. Anderson, P.C. Certified Public Accountant

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