Extracted text (via pymupdf)
68378 characters
Page 1
July 30, 2024
To the Governing Board
Chandler Health Care Benefits Trust
We have audited the financial statements of Chandler Health Care Benefits Trust (Trust) for the year
ended December 31, 2023. Professional standards require that we provide you with information
about our responsibilities under generally accepted auditing standards, Government Auditing
Standards, as well as certain information related to the planned scope and timing of our audit. We
have communicated such information in our engagement letter provided to you during the planning
phase of the audit. Professional standards also require that we communicate to you the following
matters related to our audit.
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by Chandler Health Care Benefits Trust are described in Note 1 to
the financial statements. No new accounting policies were adopted and the application of existing
policies was not changed during the year. We noted no transactions entered into by the Trust during
the year for which there is a lack of authoritative guidance or consensus. All significant transactions
have been recognized in the financial statements in the proper period.
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.
The most sensitive estimates affecting the financial statements are management’s estimates of the
insurance claims incurred but not reported (IBNR) which are based on information provided by the
Trust’s third party administrators and subsequent claims activity.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing
our audit.
Page 2
Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during
the audit and communicate them to the appropriate level of management. A misstatement is defined
as a difference between the reported amount, classification, presentation, or disclosure of a financial
statement item and the amount, classification, presentation, or disclosure that is required for the
item to be presented fairly in accordance with the applicable financial reporting framework. During
the course of the audit we did not identify any uncorrected misstatements which require
communication.
In addition, as part of the professional services we provided to the Trust we assisted with the
preparation of the financial statements the notes to financial statements. In providing this service we
prepared adjusting journal entries (if necessary) to convert the accounting records to the basis of
accounting required by generally accepted accounting principles. If applicable, those adjusting
journal entries have been provided to management who reviewed and approved those entries and
accepted responsibility for them.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or
auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial
statements or the auditor’s report. We are pleased to report that no such disagreements arose during
the course of our audit.
Management Representations
We have requested certain written representations from management, which are included in the
management representation letter provided to us at the conclusion of the audit.
Management 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 application of an accounting principle to the Trust’s financial statements or a determination
of the type of auditor’s opinion that may be expressed on those statements, our professional
standards require the consulting accountant to check with us to determine that the consultant has
all the relevant facts. To our knowledge, there were no such consultations with other accountants
regarding auditing and accounting matters.
Discussions with Management
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management throughout the course of the year. However, these discussions
occurred in the normal course of our professional relationship and our responses were not a
condition to our retention as the Trust’s auditors.
Page 3
Compliance with Ethics Requirements Regarding Independence
The engagement team, others in our firm, and as appropriate, our firm, have complied with all
relevant ethical requirements regarding independence. Heinfeld, Meech & Co., P.C. continually
assesses client relationships to comply with relevant ethical requirements, including independence,
integrity, and objectivity, and policies and procedures related to the acceptance and continuance of
client relationships and specific engagements. Our firm follows the “Independence Rule” of the AICPA
Code of Professional Conduct and the rules of state boards of accountancy and applicable regulatory
agencies. It is the policy of the firm that all employees be familiar with and adhere to the
independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the AICPA,
U.S. Government Accountability Office (GAO), and applicable state boards of accountancy.
Responsibility for Fraud
It is important for both management and the members of the governing body to recognize their role
in preventing, deterring, and detecting fraud. One common misconception is that the auditors are
responsible for detecting fraud. Auditors are required to plan and perform an audit to obtain
reasonable assurance that the financial statements do not include material misstatements caused by
fraud. Unfortunately most frauds which occur in an organization do not meet this threshold.
The attached document prepared by the Association of Certified Fraud Examiners (ACFE) is provided
as a courtesy to test the effectiveness of the fraud prevention measures of your organization. Some
of these steps may already be in place, others may not. Not even the most well‐designed internal
controls or procedures can prevent and detect all forms of fraud. However, an awareness of fraud
related factors, as well as the active involvement by management and the members of the governing
body in setting the proper “tone at the top”, increases the likelihood that fraud will be prevented,
deterred and detected.
Other Important Communications Related to the Audit
Attached to this letter are a copy of the signed engagement letter provided to us at the initiation of
the audit, and a copy of the management representation letter provided to us at the conclusion of
the audit. If there are any questions on the purpose or content of these letters please contact the
engagement partner identified in the attached engagement letter.
Restriction on Use
This information is intended solely for the use of the members of the Trust and management of
Chandler Health Care Benefits Trust and is not intended to be, and should not be, used by anyone
other than these specified parties.
Very truly yours,
Heinfeld, Meech & Co., P.C.
Scottsdale, Arizona
Fraud Prevention Checklist
The most cost‐effective way to limit fraud losses is to prevent fraud from occurring. This checklist is
designed to help organizations test the effectiveness of their fraud prevention measures.
1. Is ongoing anti‐fraud training provided to all employees of the organization?
Do employees understand what constitutes fraud?
Have the costs of fraud to the company and everyone in it — including lost profits, adverse
publicity, job loss and decreased morale and productivity — been made clear to employees?
Do employees know where to seek advice when faced with uncertain ethical decisions, and
do they believe that they can speak freely?
Has a policy of zero‐tolerance for fraud been communicated to employees through words
and actions?
2. Is an effective fraud reporting mechanism in place?
Have employees been taught how to communicate concerns about known or potential
wrongdoing?
Is there an anonymous reporting channel available to employees, such as a third‐party
hotline?
Do employees trust that they can report suspicious activity anonymously and/or
confidentially and without fear of reprisal?
Has it been made clear to employees that reports of suspicious activity will be promptly and
thoroughly evaluated?
Do reporting policies and mechanisms extend to vendors, customers and other outside
parties?
3. To increase employees’ perception of detection, are the following proactive measures taken
and publicized to employees?
Is possible fraudulent conduct aggressively sought out, rather than dealt with passively?
Does the organization send the message that it actively seeks out fraudulent conduct
through fraud assessment questioning by auditors?
Are surprise fraud audits performed in addition to regularly scheduled audits?
Is continuous auditing software used to detect fraud and, if so, has the use of such software
been made known throughout the organization?
4. Is the management climate/tone at the top one of honesty and integrity?
Are employees surveyed to determine the extent to which they believe management acts
with honesty and integrity?
Are performance goals realistic?
Have fraud prevention goals been incorporated into the performance measures against
which managers are evaluated and which are used to determine performance‐related
compensation?
Has the organization established, implemented and tested a process for oversight of fraud
risks by the board of directors or others charged with governance (e.g., the audit
committee)?
5. Are fraud risk assessments performed to proactively identify and mitigate the company’s
vulnerabilities to internal and external fraud?
6. Are strong anti‐fraud controls in place and operating effectively, including the following?
Proper separation of duties
Use of authorizations
Physical safeguards
Job rotations
Mandatory vacations
7. Does the internal audit department, if one exists, have adequate resources and authority to
operate effectively and without undue influence from senior management?
8. Does the hiring policy include the following (where permitted by law)?
Past employment verification
Criminal and civil background checks
Credit checks
Drug screening
Education verification
References check
9. Are employee support programs in place to assist employees struggling with addictions,
mental/ emotional health, family or financial problems?
10. Is an open‐door policy in place that allows employees to speak freely about pressures,
providing management the opportunity to alleviate such pressures before they become
acute?
11. Are anonymous surveys conducted to assess employee morale?
Page 1
November 1, 2023
Board of Trustees and Management
Chandler Health Care Benefits Trust
P. O. Box 4008
Chandler, AZ 85244‐4008
We are pleased to confirm our understanding of the services we are to provide for Chandler Health Care
Benefits Trust (Trust) for the year ended December 31, 2023. We encourage you to read this letter
carefully as it includes important information regarding the services we will be providing to the Trust. If
there are any questions on the content of the letter, or the services we will be providing, we would
welcome the opportunity to meet with you to discuss this information further.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, each major fund, and the aggregate
remaining fund information, including the disclosures, which collectively comprise the financial
statements of Chandler Health Care Benefits Trust as of and for the year ended December 31, 2023.
We have also been engaged to report on supplementary information that accompanies the Trust’s
financial statements.
Accounting standards generally accepted in the United States provide for certain required
supplementary information (RSI) to supplement the Trust’s financial statements. Such information,
although not part of the financial statements, is required by the Governmental Accounting Standards
Board who considers it to be an essential part of financial reporting for placing the financial statements
in an appropriate operational, economic, or historical context. As part of our engagement, we will apply
certain limited procedures to the Trust’s RSI in accordance with auditing standards generally accepted
in the United States of America. These limited procedures will consist of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the financial statements, and other knowledge we obtained
during our audit of the financial statements. We will not express an opinion or provide any assurance on
the information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance. The following RSI is required by generally accepted accounting
principles and will be subjected to certain limited procedures, but will not be audited:
1. Management’s discussion and analysis
Page 2
The objectives of our audit are to obtain reasonable assurance about whether the financial statements
as a whole are free from material misstatement, whether due to fraud or error, and issue an auditor’s
report that includes our opinion about whether your financial statements are fairly presented, in all
material respects, in conformity with accounting principles generally accepted in the United States of
America. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore
is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in
the United States of America and Government Auditing Standards will always detect a material
misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are
considered material if there is a substantial likelihood that, individually or in the aggregate, they would
influence the judgment of a reasonable user made based on the financial statements. The objectives
also include reporting on internal control over financial reporting and compliance with provisions of
laws, regulations, contracts, and award agreements, noncompliance with which could have a material
effect on the financial statements in accordance with Government Auditing Standards.
An important aspect to our expression of opinions on the financial statements is understanding the
concept of materiality. Our determination of materiality is a matter of professional judgment and is
affected by our perception of the financial information needs of users of the financial statements. For
purposes of determining materiality we may assume that reasonable users –
1. have a reasonable knowledge of business and economic activities and accounting and a
willingness to study the information in the financial statements with reasonable diligence;
2. understand that financial statements are prepared, presented, and audited to levels of
materiality;
3. recognize the uncertainties inherent in the measurement of amounts based on the use of
estimates, judgment, and the consideration of future events; and
4. make reasonable judgements based on the information in the financial statements.
Auditor’s Responsibilities for the Audit of the Financial Statements
We will conduct our audit in accordance with auditing standards generally accepted in the United States
of America and the standards for financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States, and will include tests of accounting records and other
procedures we consider necessary to enable us to express such opinions. As part of an audit in
accordance with auditing standards generally accepted in the United States of America and Government
Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout
the audit.
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management. We will also evaluate the overall presentation of the
financial statements, including the disclosures, and determine whether the financial statements
represent the underlying transactions and events in a manner that achieves fair presentation. We will
plan and perform the audit to obtain reasonable assurance about whether the financial statements are
free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3)
misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to
the Trust or to acts by management or employees acting on behalf of the Trust. Because the
determination of abuse is subjective, Government Auditing Standards do not expect auditors to perform
specific procedures to detect waste or abuse in the financial statements nor do they expect auditors to
provide reasonable assurance of detecting waste or abuse.
Page 3
Because of the inherent limitations of an audit, combined with the inherent limitations of internal
control, and because we will not perform a detailed examination of all transactions, there is an
unavoidable risk that some material misstatements may not be detected by us, even though the audit is
properly planned and performed in accordance with auditing standards generally accepted in the United
States of America and Government Auditing Standards. In addition, an audit is not designed to detect
immaterial misstatements or violations of laws or governmental regulations that do not have a direct
and material effect on the financial statements. However, we will inform the appropriate level of
management of any material errors, fraudulent financial reporting, or misappropriation of assets that
comes to our attention. We will also inform the appropriate level of management of any violations of
laws or governmental regulations that come to our attention, unless clearly inconsequential. Our
responsibility as auditors is limited to the period covered by our audit and does not extend to any later
periods for which we are not engaged as auditors.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the Trust’s ability to continue as a going
concern for a reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts. Our procedures will also include, as deemed necessary, tests of the physical existence of
inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence
with selected individuals, funding sources, creditors, and financial institutions. We will also request, if
deemed necessary, written representations from the Trust’s attorneys as part of the engagement, and
they may bill you for responding to this inquiry.
Audit Procedures – Internal Control
We will obtain an understanding of the Trust and its environment, including internal control relevant to
the audit, sufficient to identify and assess the risks of material misstatement of the financial statements,
whether due to error or fraud, and to design and perform audit procedures responsive to those risks
and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of
internal control. Tests of controls may be performed to test the effectiveness of certain controls that we
consider relevant to preventing and detecting errors and fraud that are material to the financial
statements and to preventing and detecting misstatements resulting from illegal acts and other
noncompliance matters that have a direct and material effect on the financial statements. Our tests, if
performed, will be less in scope than would be necessary to render an opinion on internal control and,
accordingly, no opinion will be expressed in our report on internal control issued pursuant to
Government Auditing Standards.
Page 4
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or
material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will
communicate to management and those charged with governance internal control related matters that
are required to be communicated under AICPA professional standards and Government Auditing
Standards.
Audit Procedures – Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of the Trust’s compliance with applicable laws, regulations,
contracts, and agreements, including grant agreements. However, the objective of those procedures will
not be to provide an opinion on overall compliance and we will not express such an opinion in our report
on compliance issued pursuant to Government Auditing Standards.
Reporting
We will issue a written report upon completion of our audit of the financial statements. Our report will
be addressed to the Governing Board of the Trust. Circumstances may arise in which our report may
differ from its expected form and content based on the results of our audit. Depending on the nature of
these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add
an emphasis‐of‐matter or other‐matter paragraph to our auditor’s report, or if necessary, withdraw from
this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in
advance. If, for any reason, we are unable to complete the audit or are unable to form or have not
formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this
engagement.
We will also provide a report on internal control related to the financial statements and compliance with
the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could
have a material effect on the financial statements as required by Government Auditing Standards. The
report on internal control over financial reporting and on compliance and other matters will state that
(1) the purpose of the report is solely to describe the scope of testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the Trust’s internal
control or on compliance, and (2) the report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the Trust’s internal control and compliance. The report
will also state that the report is not suitable for any other purpose.
If during our audit we become aware that the Trust is subject to an audit requirement that is not
encompassed in the terms of this engagement, we will communicate to management and those charged
with governance that an audit in accordance with auditing standards generally accepted in the United
States of America and the standards contained in Government Auditing Standards may not satisfy the
relevant legal, regulatory, or contractual requirements.
Page 5
Nonaudit Services
As part of the audit, we will assist with preparation of your financial statements, notes to the financial
statements, and supplementary information. You have expressed your intention to use these nonaudit
services within the scope of your request for proposal for audit services. These nonaudit services do not
constitute an audit and such services will not be conducted in accordance with Government Auditing
Standards.
Upon engagement of the audit we will utilize the general ledger, accounting records, Trust prepared
schedules and other information provided by Trust personnel in order to prepare the necessary year‐
end adjusting journal entries and to prepare drafts of the financial statements, notes to the financial
statements, and the supplementary information. You are responsible for the information provided by
the Trust and for assuming all management responsibilities related to the financial statements, notes to
the financial statements, supplementary information, and the nonaudit services we provide. You are
also responsible for designing, implementing, and maintaining internal controls over the financial
statements process. Prior to their issuance you will be required to acknowledge in the management
representation letter that you have reviewed and approved the financial statements and acknowledge
that you have accepted responsibility for them. Further, you are required to designate an individual with
suitable skill, knowledge, or experience to oversee the nonaudit services we provide; evaluate the
adequacy and results of these nonaudit services; and accept responsibility for the nonaudit services.
As the Trust’s independent auditor, professional standards place specific requirements on our provision
of certain nonaudit services. We are strictly prohibited from assuming management responsibilities or
making management decisions; therefore, the nonaudit services we provide are limited to those
indicated above. We, in our sole professional judgment, reserve the right to refuse to perform any
procedure or take any action that could be construed as assuming management responsibilities or
making management decisions. Accordingly, to maintain our independence it is imperative that
management understand its responsibilities and is capable of fulfilling these responsibilities. If there are
any questions or concerns regarding management’s responsibilities or ability to fulfill these
responsibilities we request that you immediately contact us so that we may assess the circumstance and
our continued independence with respect to providing audit services.
Responsibilities of Management for the Financial Statements
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for
(1) designing, implementing, establishing and maintaining effective internal controls relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error, including internal controls over federal awards, and for evaluating and
monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following
laws and regulations; (3) ensuring that there is reasonable assurance that government programs are
administered in compliance with compliance requirements; and (4) ensuring that management is
reliable and financial information is reliable and properly reported. Management is also responsible for
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and
grant agreements.
Page 6
You are also responsible for the selection and application of accounting principles; for the preparation
and fair presentation of the financial statements and all accompanying information in conformity with
accounting principles generally accepted in the United States of America; and for compliance with
applicable laws, regulations and the provisions of contracts and grant agreements. Your responsibilities
also include identifying significant contractor relationships in which the contractor has responsibility for
program compliance and for the accuracy and completeness of that information.
Management is also responsible for making all financial records, and related information available to us
and for the accuracy and completeness of that information (including information from outside of the
general and subsidiary ledgers). You are also responsible for providing us with (1) access to all
information of which you are aware that is relevant to the preparation and fair presentation of the
financial statements, such as records, documentation, identification of all related parties and all related‐
party relationships and transactions, and other matters; (2) access to personnel, accounts, books,
records, supporting documentation, and other information as needed to perform our audit; (3)
additional information we may request for the purpose of the audit; and (4) and unrestricted access to
persons within the Trust from whom we determine it necessary to obtain audit evidence. At the
conclusion of our audit, we will require certain written representations from you about the financial
statements; compliance with laws, regulations, contracts, and grant agreements; and related matters.
Management’s responsibilities also include adjusting the financial statements to correct material
misstatements and confirming to us in the representation letter that the effects of any uncorrected
misstatements aggregated by us during the current engagement and pertaining to the latest period
presented are immaterial, both individually and in the aggregate, to the financial statements of each
opinion unit taken as a whole.
Management is responsible for the design and implementation of programs to prevent and detect fraud,
and for informing us about all known or suspected fraud affecting the Trust involving (1) management,
(2) employees who have significant roles in internal control, and (3) others where the fraud could have
a material effect on the financial statements. Your responsibilities include informing us of your
knowledge of any allegations of fraud or suspected fraud affecting the Trust received in communications
from employees, former employees, grantors, regulators, or others. In addition, you are responsible for
identifying and ensuring that the Trust complies with applicable laws, regulations, contracts,
agreements, and grants. You are also responsible taking timely and appropriate steps to remedy fraud
and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report.
Additionally, it is management’s responsibility to evaluate and monitor noncompliance with laws,
regulations, and the terms and conditions of contracts; take prompt action when instances of
noncompliance are identified including noncompliance identified in audit findings; promptly follow up
and take corrective action on reported audit findings; and prepare a summary schedule of prior audit
findings and a separate corrective action plan. The summary schedule of prior audit findings should be
available for our review prior to issuance of our reports.
Page 7
Management is responsible for the preparation of the other supplementary information, which we have
been engaged to report on, in conformity with accounting principles generally accepted in the United
States of America. You agree to include our report on the supplementary information in any document
that contains, and indicates that we have reported on, the supplementary information. You also agree
to include the audited financial statements with any presentation of the supplementary information that
includes our report thereon or to make the audited financial statements readily available to users of the
supplementary information no later than the date the supplementary information is issued with our
report thereon. Your responsibilities include acknowledging to us in a written representation letter that
(1) you are responsible for presentation of supplementary information in accordance with accounting
principles generally accepted in the United States of America ; (2) you believe the supplementary
information, including its form and content, is fairly presented in accordance with accounting principles
generally accepted in the United States of America ; (3) the methods of measurement or presentation
have not changed from those used in the prior period (or, if they have changed, the reasons for such
changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the
measurement or presentation of supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit
findings and recommendations. Management is also responsible for identifying and providing report
copies of previous financial audits, attestation engagements, performance audits or studies related to
the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility
includes relaying to us corrective actions taken to address significant findings and recommendations
resulting from those audits, attestation engagements, performance audits, or studies. You are also
responsible for providing management’s views on our current findings, conclusions, and
recommendations, as well as your planned corrective actions for the report, and for the timing and
format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial
statements published electronically on your website, management understands that electronic sites are
a means to distribute information and, therefore, we are not required to read the information contained
in these sites or to consider the consistency of other information in the electronic site with the original
document.
Planned Scope and Timing of the Audit
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; therefore, our audit will involve judgment about the number of transactions to be
examined and the areas to be tested. Our tests will not include a detailed check of all transactions for
the period.
We have identified the following significant risks of material misstatement as part of our audit planning:
1. Management override of controls
2. Improper revenue recognition
Page 8
Our audit will include obtaining an understanding of the Trust and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing, and extent of further audit procedures. Material misstatements may result from (1)
errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or
governmental regulations that are attributable to the Trust or to acts by management or employees
acting on behalf of the Trust. We will generally communicate our significant findings at the conclusion
of the audit. However, some matters could be communicated sooner, particularly if significant
difficulties are encountered during the audit where assistance is needed to overcome the difficulties or
if the difficulties may lead to a modified opinion. We will also communicate any internal control related
matters that are required to be communicated under professional standards.
We expect to begin our audit in November 2023 and conclude audit procedures and date our report in
May 2024.
Our audit of the financial statements does not relieve you of your responsibilities outlined in the
Responsibilities of Management for the Financial Statements section of this letter.
Use of Third‐Party Service Providers
We maintain internal policies, procedures, and safeguards to protect the confidentiality of your
information. We may, depending on the circumstances, use third‐party service providers in providing
our professional services. The following service providers may be utilized in the completion of our
engagement:
Capital Confirmation, Inc. – electronic bank and account balance confirmation service
Citrix ShareFile – web‐based application service to transfer files
CCH Engagement Organizer – web‐based application service to transfer files
Harvest Investments, Ltd. – investment portfolio valuation service
You hereby consent and authorize us to use the above service providers, if deemed necessary, to
complete the professional services outlined in this letter.
Engagement Administration, Fees, and Other
Joshua Jumper is the engagement partner and is responsible for supervising the engagement and signing
the reports or authorizing another individual to sign them.
We will provide copies of our reports to the Trust; however, management is responsible for distribution
of the reports and the financial statements.
Page 9
The audit documentation for this engagement is the property of Heinfeld, Meech & Co., P.C., and
constitutes confidential information. However, we may be requested to make certain audit
documentation available to a cognizant or oversight agency or its designee, a federal agency providing
direct or indirect funding, the U.S. Government Accountability Office, or other authorized governmental
agency for the purposes of a quality review of the audit, to resolve audit findings, or to carry out
oversight responsibilities. We will notify you of any such request. If requested, access to such audit
documentation will be provided under the supervision of Heinfeld, Meech & Co., P.C., personnel.
Furthermore, upon request, we may provide copies of selected audit documentation to the
aforementioned parties. These parties may intend, or decide, to distribute the copies or information
contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of seven (7) years after
the report release date, or for any additional period requested by a regulator, cognizant agency,
oversight agency for audit, or pass‐through entity. Upon expiration of the seven year period, or any
additional period, we will commence the process of destroying the contents of our engagement files. If
we are aware that a federal awarding agency, pass‐through entity, or auditee is contesting an audit
finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the
audit documentation.
In the event we are required to respond to a subpoena, court order or other legal process for the
production of documents and/or testimony relative to information we obtained and/or prepared during
the course of this engagement, you agree to compensate us at our hourly rates, for the time we expend
in connection with such response, and to reimburse us for all of our out‐of‐pocket costs incurred in that
regard.
Any disagreement, controversy, or claim (“dispute”) that may arise from any aspect of our services,
including this engagement or any prior engagement, will be submitted to mediation. The parties will
engage in the mediation process in good faith once a written request to mediate has been given by any
party. Any mediation initiated as a result of this engagement shall be administered by The American
Arbitration Association, according to its mediation rules before resorting to litigation. The results of any
such mediation shall be binding only upon agreement of each party to be bound. Each party will bear its
own costs in the mediation. The fees and expenses of the mediator will be shared equally.
The nature of our services makes it difficult, with the passage of time, to gather and present evidence
that fully and fairly establishes the facts underlying any dispute that may arise between us. The parties
agree that, notwithstanding any statute or law of limitations that might otherwise apply to a dispute,
including one arising out of this agreement or the services performed under this agreement, for breach
of contract or fiduciary duty, tort, fraud, misrepresentation or any other cause of action or remedy, any
action or legal proceeding by you against us must be commenced within twenty‐four (24) months
(“limitation period”) after the date when we deliver our final audit report under this agreement to you,
regardless of whether we do other services for you relating to the audit report, or you shall be forever
barred from commencing a lawsuit or obtaining any legal or equitable relief or recovery. The limitation
period applies and begins to run even if you have not suffered any damage or loss, or have not become
aware of the existence or possible existence of a dispute.
Page 10
Professional standards prohibit auditors from agreeing to indemnify attest clients for damages, losses
or costs arising from lawsuits, claims or settlements that relate, directly or indirectly, to the client’s acts.
As such, professional standards will prevail for indemnification clauses included in audit contracts. In
addition, we are unable to obtain waivers on our professional liability insurance policy for certain
provisions, including indemnification provisions, provisions requiring the firm to name the Trust as an
additional insured party, and a waiver of subrogation rights.
Professional standards require us to be independent with respect to you in the performance of these
services. Any discussion that you have with our personnel regarding potential employment with you
could impair our independence with respect to this engagement. Therefore, we request that you inform
us prior to any such discussions so that we can implement appropriate safeguards to maintain our
independence and objectivity. Further, any employment offers to any staff members working on this
engagement without our prior knowledge may require substantial additional procedures to ensure our
independence. You will be responsible for any additional costs incurred to perform these procedures.
Our fee for these services will $9,000. We exercised care in estimating the fee and believe it accurately
indicates the scope of the work. Our invoices for these fees will be rendered each month as work
progresses and are payable on presentation.
Our fees are based on anticipated cooperation from your personnel, timely receipt of information, and
the assumption that unexpected circumstances will not be encountered during the audit, including
factors beyond our control, such as new accounting pronouncements or legal requirements, additional
consultation, and assistance in correcting errors in your financial records. We will plan the engagement
based on the assumption that your personnel will prepare and provide us with the items listed in our
request for audit information, including preparing requested schedules, retrieving supporting
documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to
provide the necessary assistance in a timely manner, it may substantially increase the work we have to
do to complete the engagement within the established deadlines, resulting in an increase in fees over
our original fee estimate. If significant additional time is necessary, we will discuss it with you and arrive
at a new fee estimate before we incur the additional costs. Additional fees incurred will be billed at the
following hourly rates: Partner ‐ $280; Manager ‐ $220; Senior ‐ $165; Staff ‐ $120.
If any term or provision of this agreement is determined to be invalid or unenforceable, such term or
provision will be deemed stricken, and all other terms and provisions will remain in full force and effect.
Government Auditing Standards require that we provide you with a copy of our most recent external
peer review report and any letter of comment, and any subsequent peer review reports and letters of
comment received during the period of the contract. Our 2021 peer review report accompanies this
letter.
Page 11
We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the
significant terms of our engagement. Please feel free to contact us at any time if you have any questions
or concerns. If you have any questions regarding this letter, please let us know. If you agree with the
terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
Heinfeld, Meech & Co., P.C.
Scottsdale, Arizona
cc:
Dawn Lang, Deputy City Manager | CFO
Kristi Smith, Financial Services Assistant Director
Robert Steele, Accounting Manager
RESPONSE
Please indicate the name of the individual responsible for overseeing the nonaudit services of preparing
the year‐end adjusting journal entries and the preparation of the financial statements:
Name: __________________________________________________
This letter correctly sets forth the understanding of Chandler Health Care Benefits Trust.
Printed Name: ____________________________________________
Title: ___________________________________________________
Signature: _______________________________________________
Date: ___________________________________________________
Robert Steele, Accounting Senior Manager
Dawn Lang
Deputy City Manager | CFO
11/08/2023
Grant Bennett Associates
A PROFESSIONAL CORPORATION
www.gbacpa.com
10850 Gold Center Drive, Suite 260
1970 Broadway, Suite 260
Rancho Cordova, CA 95670
Oakland, CA 94612
Princeville, HI
916/922-5109 FAX 916/641-5200
510/817-4886
888/763-7323
Together as One. Grant Bennett Associates is a Member of the Alliott Global Alliance of independent professional firms.
Report on the Firm’s System of Quality Control
August 31, 2021
To Heinfeld, Meech & Co., P.C. and the Peer Review Committee of the California Society of CPAs
We have reviewed the system of quality control for the accounting and auditing practice of Heinfeld, Meech &
Co., P.C. (the firm) in effect for the year ended May 31, 2021. Our peer review was conducted in accordance
with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the
American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as
described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an
explanation of how engagements identified as not performed or reported in conformity with applicable
professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm’s Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with
reasonable assurance of performing and reporting in conformity with applicable professional standards in all
material respects. The firm is also responsible for evaluating actions to promptly remediate engagements
deemed as not performed or reported in conformity with professional standards, when appropriate, and for
remediating weaknesses in its system of quality control, if any.
Peer Reviewer’s Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm’s
compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards,
including compliance audits under the Single Audit Act and an audit of an employee benefit plan.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if
applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Heinfeld, Meech & Co.,
P.C. in effect for the year ended May 31, 2021, has been suitably designed and complied with to provide the
firm with reasonable assurance of performing and reporting in conformity with applicable professional
standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Heinfeld,
Meech & Co., P.C. has received a peer review rating of pass.
GRANT BENNETT ASSOCIATES
A PROFESSIONAL CORPORATION
Certified Public Accountants
TUVWXVYTZ[W\]^TVZ_X
][Y`a^WT\]^TVZ_X
Ubcbdbefb\Wghibd
56789:;<=6>?>=:?8?=?7:5=97@65A<9B6CC
Tdjekjflmne\Topb
DEFGHIJKLMNLOJLPI
Xbel\Vl
BBQ7BQ;7;6MB7R6;MSDT
^qbfglbr\Vl
BBQ7AQ;7;6MB5R5>MSDT
Zrbelmlo\ablsnr
LUHEV
]mkldmiglmne\ablsnr
LUHEV
Xmtebr\Ysbfukgh
WWX6HX;LWYZ;:;XZ;XWW7>A7[AW:Y755B6W>[WL>9[ZA9[Z;:X5[9;9:B[LHL6Y:
Xmtebd\Xbvgbefmet
@EPHYVL[
]nfghbel\wjkkfnrb
@EPHYVL[
]nfghbel\Wjhb
<GFHFLULGIM\IKMC];6M^_HG[VLKM`^?T
xmybejhb
<GFHFLULGIa\IKaC];6a^_HG[VLKa`^?Tbc[Z
wjtbk
B;McHFLP
Ynelbel\Topb
HccVEWHIEdGQc[Z
xmyb\Xmzb
6X9Me?
[dmtmejy\Ysbfukgh
WAZ;HB>9;>965[>[5XAA6XA9H;YX:BLA56;>H>>HLYYB5B>W:LH9AB6::9B[B;9X
XZ{W^UX
XZ{W^U
^|XZ{WVT`U^
^}^WTX
Wjhb
@HfGM\HGF
^hjmy
[HfGbVHGFgW_HG[VLKHhbFdi
Ynhpnebelk
5
Xljlgk
PEFGL[
agylm|cjflnd\]mtmljy\xmetbdpdmel\Ysbfukgh
ZX[9>5W7[9X>75:A9:7XZ9AYX[W[:9Z97LA:57[99>>X[;X55>;[9YL[;BB95Y5>
Zw\Vrrdbkk
BXAb;:Bb;bB
]b~mfb
SEWKdPdZIM<[FLMiEHMjEG[dfP
Topbr\Xmtejlgdb
Xmtejlgdb\Ubcbdbefb\Z]
C<^89?<5
}mb,br\Vl
BBQ7AQ;7;6MB5R5:MSDT
Zrbelmlo\Vglsbelmfjlbr\Vl
BBQ7AQ;7;6MB5R5>MSDT
Xmtebr\Vl
BBQ7AQ;7;6MB5R5>MSDT
V`]ZTX
TZa^XTVaw
V`]ZT
BBQ7BQ;7;6MB7R6;MSDT
^HKKEM^dKYLIIMkWHKKEbWdKYLIIg_UbWcHlMWKLHIL[M[dWJULGIMm<GFHFLULGIa\IKaC];6a^_HG[VLKa`^?Tbc[ZmMdGM^_KdUL
iEHMjEG[dfPMZKdUM9>bB6:bB9AbB>:b
BBQ7BQ;7;6MB7R6;MSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMfHPMLUHEVL[MHMVEGnMIdMPEFGb
BBQ75Q;7;6MB>R7BMSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMfHPMLUHEVL[MHMKLUEG[LKb
BBQ7>Q;7;6M75R;XMSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMiELfL[MI_LM[dWJULGIMdGMSEWKdPdZIM<[FLMiEHMjEG[dfPMZKdUMBXAb;:Bb;bBb
BBQ7AQ;7;6MB5R5:MSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMiELfL[MI_LM[dWJULGIMdGMSEWKdPdZIM<[FLMiEHMjEG[dfPMZKdUMBXAb;:Bb;bBb
BBQ7AQ;7;6MB5R5:MSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMiELfL[MI_LM[dWJULGIMdGMSEWKdPdZIM<[FLMiEHMjEG[dfPMZKdU
6b;66bB7Xb;:5b
BBQ7AQ;7;6MB5R5>MSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMHJI_LGIEWHIL[MiEHMLUHEVMdGMSEWKdPdZIM<[FLMiEHMjEG[dfPMZKdU
BXAb;:Bb;bBb
BBQ7AQ;7;6MB5R5>MSDT
@HfGM\HGFMk[HfGbVHGFgW_HG[VLKHhbFdilMPEFGL[MI_LM[dWJULGIMdGMSEWKdPdZIM<[FLMiEHMjEG[dfPMZKdUMBXAb;:Bb;bBb
XZ{WVT`U^\Y^UTZxZYVT^
U^x^U^WY^\W`a-^U
56789:;<=6>?>=:?8?=?7:5=97@65A<9B6CC
Heinfeld, Meech & Co., P.C.
1365 N. Scottsdale Road, Suite 300
Scottsdale, AZ 85257
This representation letter is provided in connection with your audit of the financial statements of
Chandler Health Care Benefits Trust (Trust), an internal service fund of the City of Chandler, Arizona,
which comprises the respective financial position as of December 31, 2023, and the respective
changes in financial position and cash flows for the period then ended, and the disclosures
(collectively the “financial statements”), for the purpose of expressing an opinion as to whether the
financial statements are presented fairly, in all material respects, in accordance with accounting
principles generally accepted in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material. Items
are considered material, regardless of size, if they involve an omission or misstatement of accounting
information that, in light of surrounding circumstances, makes it probable that the judgment of a
reasonable person relying on the information would be changed or influenced by the omission or
misstatement. An omission or misstatement that is monetarily small in amount could be considered
material as a result of qualitative factors.
We confirm, to the best of our knowledge and belief, as of the date of our signature, the following
representations made to you during your audit.
Financial Statements
1.
We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter,
including our responsibility for the preparation and fair presentation of the financial statements
in accordance with U.S. GAAP.
2.
The financial statements referred to above are fairly presented in conformity with U.S. GAAP
and include all properly classified financial information required by generally accepted
accounting principles to be included in the financial reporting entity.
3.
We acknowledge our responsibility for the design, implementation, and maintenance of
internal control relevant to the preparation and fair presentation of financial statements that
are free from material misstatement, whether due to fraud or error.
Page 2
4.
We acknowledge our responsibility for the design, implementation, and maintenance of
internal control to prevent and detect fraud.
5.
The methods, significant assumptions, and data used in making accounting estimates and their
related disclosures are appropriate to achieve recognition, measurement, or disclosure that is
reasonable in accordance with U.S. GAAP.
6.
Related party relationships and transactions, including revenues, expenditures/expenses,
loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or
payable to related parties have been appropriately accounted for and disclosed in accordance
with U.S. GAAP.
7.
Adjustments or disclosures have been made for all events, including instances of
noncompliance, subsequent to the date of the financial statements that would require
adjustment to or disclosure in the financial statements or in the schedule of findings and
responses.
8.
The effects of all known actual or possible litigation, claims, and assessments have been
evaluated, and if necessary, have been accounted for and disclosed in accordance with U.S.
GAAP.
9.
Guarantees, whether written or oral, under which the Trust is contingently liable, if any, have
been properly recorded or disclosed.
Information Provided
10.
We have provided you with:
a. Access to all information, of which we are aware, that is relevant to the preparation and
fair presentation of the financial statements, such as records (including information
obtained from outside of the general and subsidiary ledgers), documentation, and other
matters and all audit or relevant monitoring reports, if any, received from funding sources.
b. Additional information that you have requested from us for the purpose of the audit.
c. Unrestricted access to persons within the Trust from whom you determined it necessary to
obtain audit evidence.
d. Minutes of the meetings of the Board of Trustees or summaries of actions of recent
meetings for which minutes have not yet been prepared.
11.
All material transactions have been recorded in the accounting records and are reflected in the
financial statements.
12.
We have disclosed to you the results of our assessment of the risk that the financial statements
may be materially misstated as a result of fraud.
Page 3
13.
We have no knowledge of any fraud or suspected fraud that affects the Trust and involves:
Management,
Employees who have significant roles in internal control, or
Others where the fraud could have a material effect on the financial statements.
14.
We have no knowledge of any allegations of fraud or suspected fraud affecting the Trust’s
financial statements communicated by employees, former employees, grantors, regulators, or
others.
15.
We have no knowledge of any instances of noncompliance or suspected noncompliance with
provisions of laws, regulations, contracts, or grant agreements, or waste or abuse, whose
effects should be considered when preparing financial statements.
16.
We have disclosed to you all known actual or possible litigation, claims, and assessments whose
effects should be considered when preparing the financial statements.
17.
We have disclosed to you the identity of the Trust’s related parties and all the related party
relationships and transactions, including any side agreements.
Government‐specific
18.
There have been no communications from regulatory agencies concerning noncompliance with,
or deficiencies in, financial reporting practices.
19.
If applicable we have taken timely and appropriate steps to remedy fraud, noncompliance with
provisions of laws, regulations, contracts, and grant agreements, or abuse that you have
reported to us.
20.
We have a process to track the status of audit findings and recommendations.
21.
We have identified and communicated to you any previous audits, attestation engagements,
and other studies related to the audit objectives and whether related recommendations have
been implemented.
22.
We have identified to you any investigations or legal proceedings that have been initiated with
respect to the period under audit.
23.
If applicable, we have provided our views on reported findings, conclusions, and
recommendations, as well as our planned corrective actions, for the report.
24.
The Trust has no plans or intentions that may materially affect the carrying value or
classification of assets, liabilities, deferred outflows/inflows of resources, and fund balance or
net position.
25.
We are responsible for compliance with the laws, regulations, and provisions of contracts and
grant agreements applicable to us, including tax or debt limits and debt contracts, and legal and
contractual provisions for reporting specific activities in separate funds.
Page 4
26.
We have identified and disclosed to you all instances of identified fraud and suspected fraud
that we believe have a material effect on the financial statements or other financial data
significant to the audit objectives, and any other instances that warrant the attention of those
charged with governance.
27.
We have identified and disclosed to you all instances of identified noncompliance with
provisions of contracts and grant agreements that we believe have a material effect on the
determination of financial statement amounts or other financial data significant to the audit
objectives, and any other instances that warrant the attention of those charged with
governance.
28.
We have identified and disclosed to you all instances of identified abuse that could be
quantitatively or qualitatively material to the financial statements or other financial data
significant to the audit objectives.
29.
There are no violations or possible violations of budget ordinances, laws and regulations
(including those pertaining to adopting, approving, and amending budgets), provisions of
contracts and grant agreements, tax or debt limits, and any related debt covenants whose
effects should be considered for disclosure in the financial statements, or as a basis for
recording a loss contingency, or for reporting on noncompliance.
30.
In addition to your audit, you assisted with preparation of the financial statements and notes
to the financial statements. We acknowledge our responsibility as it relates to those nonaudit
services, including that
we assume all management responsibilities;
oversee the nonaudit services by designating an individual, preferably within senior
management, who possesses suitable skill, knowledge, or experience;
evaluate the adequacy and results of the nonaudit services performed;
and accept responsibility for the results of the nonaudit services.
31.
We have reviewed, approved, and accepted responsibility for the financial statements, and
notes to the financial statements.
32.
The Trust has satisfactory title to all owned assets, and there are no liens or encumbrances on
such assets nor has any asset been pledged as collateral.
33.
The Trust has complied with all aspects of contractual agreements that would have a material
effect on the financial statements in the event of noncompliance.
34.
We have followed all applicable laws and regulations in adopting, approving, and amending
budgets.
Page 5
35.
If applicable, the financial statements include all component units, appropriately present
majority equity interest in legally separate organizations and joint ventures with an equity
interest, and properly disclose all other joint ventures and other related organizations.
36.
The financial statements include all fiduciary activities required by U.S. GAAP.
37.
The financial statements properly classify all activities in accordance with U.S. GAAP.
38.
Components of net position are properly classified and, if applicable, approved.
39.
Investments are properly valued.
40.
With regard to investments and other instruments reported at fair value:
The underlying assumptions are reasonable and they appropriately reflect
management's intent and ability to carry out its stated courses of action.
The measurement methods and related assumptions used in determining fair value are
appropriate in the circumstances and have been consistently applied.
The disclosures related to fair values are complete, adequate, and in conformity with
U.S. GAAP.
There are no subsequent events that require adjustments to the fair value
measurements and disclosures included in the financial statements.
41.
If applicable, provisions for uncollectible receivables have been properly identified and
recorded.
42.
Expenses have been appropriately classified in the statement of revenues, expenses and
changes in net position, and allocations have been made on a reasonable basis.
43.
Revenues are appropriately classified in the statement of revenues, expenses and changes in
net position.
44.
Special and extraordinary items, if any, are appropriately classified and reported.
45.
Deposits and investment securities are properly classified as to risk and are properly disclosed.
46.
We have appropriately disclosed the Trust’s policy regarding whether to first apply restricted
or unrestricted resources when an expense is incurred for purposes for which both restricted
and unrestricted net position is available and have determined that net position is properly
recognized under the policy.
47.
We have disclosed to you all significant estimates and material concentrations known to
management that are required to be disclosed. Significant estimates are estimates at the
balance sheet date that could change materially within the next year. Concentrations refer to
volumes of business, revenues, available sources of supply, or markets or geographic areas for
which events could occur that would significantly disrupt normal finances within the next year.
Page 6
48.
We acknowledge our responsibility for the required supplementary information (RSI). The RSI
is measured and presented within prescribed guidelines and the methods of measurement and
presentation have not changed from those used in the prior period. We have disclosed to you
any significant assumptions and interpretations underlying the measurement and presentation
of the RSI.
We have reviewed the drafts of the financial statements and related notes and believe the amounts
are properly presented based on the books and records of our Trust. We hereby take responsibility
for the financial statements and authorize Heinfeld, Meech & Co., P.C. to issue the reports in final
form and to distribute to those parties as outlined in the contract.
We understand that at the conclusion of the audit Heinfeld, Meech & Co, P.C. will submit to the Board
of Trustees a communication to those charged with governance that will include a copy of this
representation letter and a copy of the engagement letter.
__________________________________
__________________________
Dawn Lang, Deputy City Manager | CFO
Date
Chandler Health Care Benefits Trust
07/24/2024
TRANSACTION DETAILS
DOCUMENT DETAILS
Reference Number
FEFFE1AA-C606-4A42-99E8-633DBA84C228
Transaction Type
Signature Request
Sent At
07/22/2024 17:25 EDT
Executed At
07/24/2024 19:11 EDT
Identity Method
email
Distribution Method
email
Signed Checksum
593dd85906b36ba6a03a98ee53b444261cac3a6720239ae5199b266b48b364a8
Signer Sequencing
Disabled
Document Passcode
Disabled
Document Name
General Rep 23 Chandler HCBT
Filename
General_Rep_Non_SA_23_Chandler_HCBT.pdf
Pages
6 pages
Content Type
application/pdf
File Size
178 KB
Original Checksum
7e1cf03152f777cb3e16c9c663a5b7bded97201feafb90622f8e54ce1e634295
SIGNERS
SIGNER
E-SIGNATURE
EVENTS
Name
Dawn Lang
Email
dawn.lang@chandleraz.gov
Components
2
Status
signed
Multi-factor Digital Fingerprint Checksum
2bf3583da830b666fe8236fce1c982e71a18d2d3da123812c7f8f6f8d321da06
IP Address
198.241.2.1
Device
Microsoft Edge via Windows
Typed Signature
Signature Reference ID
2D1A5401
Viewed At
07/24/2024 19:10 EDT
Identity Authenticated At
07/24/2024 19:11 EDT
Signed At
07/24/2024 19:11 EDT
AUDITS
TIMESTAMP
AUDIT
07/22/2024 17:25 EDT
Emily Powell (emily.powell@hm.cpa) created document 'General_Rep_Non_SA_23_Chandler_HCBT.pdf' on
Chrome via Windows from 52.45.54.47.
07/22/2024 17:25 EDT
Dawn Lang (dawn.lang@chandleraz.gov) was emailed a link to sign.
07/24/2024 19:10 EDT
Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 198.241.2.1.
07/24/2024 19:10 EDT
Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 198.241.2.1.
07/24/2024 19:10 EDT
Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 3.88.247.207.
07/24/2024 19:11 EDT
Dawn Lang (dawn.lang@chandleraz.gov) authenticated via email on Microsoft Edge via Windows from
198.241.2.1.
07/24/2024 19:11 EDT
Dawn Lang (dawn.lang@chandleraz.gov) signed the document on Microsoft Edge via Windows from 198.241.2.1.
SIGNATURE CERTIFICATE
REFERENCE NUMBER
FEFFE1AA-C606-4A42-99E8-633DBA84C228