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Page 1 December 8, 2025 Board of Trustees Chandler Worker’s Compensation and Employer Liability Trust We have audited the financial statements Chandler Worker’s Compensation and Employer Liability Trust (Trust), an internal service fund of the City of Chandler, Arizona, for the year ended June 30, 2025. 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 Worker’s Compensation and Employer Liability 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. As described in Note 1 of the financial statements, the Trust implemented the provisions of the Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences, for the year ended June 30, 2025. GASB Statement No. 101 updates the recognition and measurement guidance for compensated absences. The Trust’s analysis of compensated absences in effect at the beginning of the year resulted in no changes to beginning balances reported in the financial statements due to the implementation of this standard. 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) and case reserves, which are based on information provided by the entity’s third party administrator and subsequent claims activity. The financial statement disclosures are neutral, consistent, and clear. Page 2 Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, 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 and the notes to financial statements. In providing these services 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 Board of Trustees and management of Chandler Worker’s Compensation and Employer Liability 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 July 22, 2025 Board of Trustees and Management Chandler Worker’s Compensation and Employer Liability 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 Worker’s Compensation and Employer Liability Trust (Trust) for the year ended June 30, 2025. 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 and the related notes the financial statements of Chandler Worker’s Compensation and Employer Liability Trust as of and for the year ended June 30, 2025. Accounting standards generally accepted in the United States (GAAP) provide for certain required supplementary information (RSI) to supplement the Trust’s basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic 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 (GAAS). 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 basic financial statements, and other knowledge we obtained during our audit of the basic 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 appropriate evidence to express an opinion or provide any assurance. The following RSI is required by (GAAP) and will be subjected to certain limited procedures, but will not be audited: 1. Management’s discussion and analysis 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, issue an auditor’s report that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information when considered in relation to the financial statements as a whole. 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 GAAS and Government Auditing Standards will always detect a material misstatement when it exists. Page 2 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 GAAS 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 for the Trust and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS 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 waste and 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. However, auditors may consider whether and how to communicate such matters if they become aware of them. Auditors may discover that waste or abuse are indicative of fraud or noncompliance with provisions of laws, regulations, contract or grant agreements. 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 GAAS 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. In connection with this engagement, we may communicate with you or others via email transmission. As emails can be intercepted and read, disclosed, or otherwise used or communicated by an unintended third party, or may not be delivered to each of the parties to whom they are directed and only to such parties, we cannot guarantee or warrant that emails from us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure of emails transmitted by us in connection with the performance of this engagement. In that regard, you agree that we shall have no liability for any loss or damage to any person or entity resulting from the use of email transmissions, including any consequential, incidental, direct, indirect, or special damages, such as loss of revenues or anticipated profits, or disclosure or communication of confidential or proprietary information. 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. 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 4 Audit Procedures – Internal Control We will obtain an understanding of the Trust and its environment, including the system of internal control, 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. 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. 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. 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 the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit 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. Responsibilities of Management for the Financial Statements Our audit will be conducted on the basis that you acknowledge and understand your responsibility for 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, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management 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. 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 GAAP; and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Page 5 Management is also responsible for making all financial records, and related information available to us; for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the Trust’s ability to continue as a going concern for the 12 months after the financial statement date or shortly thereafter (for example, within an additional three months if currently known). 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) additional information we may request for the purpose of the audit; and (3) 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 your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by GAAS and Government Auditing Standards. Management’s responsibilities also include adjusting the financial statements to correct material misstatements and for confirming to us in the written management 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 and controls 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. Management is responsible for the preparation of the supplementary information, which we have been engaged to report on, in conformity with GAAP. You also 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 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 GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (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. Page 6 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 other 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. Nonaudit Services As part of the audit, we will assist with preparation of your financial statements, notes to the financial statements, and supplementary information in conformity with GAAP based on information provided by you. 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 under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. 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. 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. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. . Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of these nonaudit services; and accept responsibility for the nonaudit services. Page 7 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. Planned Scope 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. 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. 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. Timeliness of Financial Reporting and the Audit One basic characteristic of financial reporting is timeliness, which indicates that if financial statements are to be useful, they must be issued soon enough after the reported events to affect decisions. Timeliness alone does not make information useful, but the passage of time usually diminishes the usefulness that the information otherwise would have had. To maintain a timely approach, we expect to begin our audit in July 2025 and conclude audit procedures and date our report in December 2025. Significant audit areas include: Compensated absence schedules (that adhere to GASB 101) Page 8 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. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. We understand that your employees will prepare all cash, accounts receivable, or other confirmations that we request and will locate any documents selected by us for testing. You may request that we perform additional services not addressed in this engagement letter. If this occurs, we will communicate with you regarding the scope of the additional services and the estimated fees. We also may issue a separate engagement letter covering the additional services. In the absence of any other written communication from us documenting such additional services, our services will continue to be governed by the terms of this engagement letter. We may, from time to time and depending on the circumstances, use third‐party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third‐party service provider. Furthermore, we will remain responsible for the work provided by any such 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 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. Page 9 Heinfeld, Meech & Co., P.C. does not host any of the Trust’s information. Sharefile is used solely to transmit data and is not intended to store the Trust’s information. The Trust is solely responsible for downloading any deliverables and other records from Sharefile that the Trust wishes to retain for its own records at the completion of the engagement. If the engagement occurs over multiple years, the Trust should download such information at least annually. The data and deliverable and other records will either be removed from Sharefile or otherwise become unavailable to the Trust after the completion of the audit. If the engagement is multi‐year, the completion of the engagement occurs each year when the deliverables for that year are delivered to the Trust. The audit documentation for this engagement is the property of Heinfeld, Meech & Co., P.C., and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to applicable regulators, cognizant or oversight agency, or its designee, a federal agency providing direct or indirect funding, the U.S. Government Accountability Office, 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. Page 10 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. 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 be $7,950. 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 advisory services, 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, resulting in additional costs for the additional services provided. If additional time is necessary, we will discuss it with you before we invoice the additional costs. Additional fees incurred will be billed at the following hourly rates: Partner ‐ $297; Manager ‐ $233; Senior ‐ $175; Staff ‐ $127. Page 11 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. 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 (that does not include an opinion) 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 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 GAAS and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. 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 2024 peer review report accompanies this letter. Page 12 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 Director RESPONSE Please indicate the name of the individual responsible with suitable skill, knowledge, or experience 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 Worker’s Compensation and Employer Liability Trust. Printed Name: ____________________________________________ Title: ___________________________________________________ Signature: _______________________________________________ Date: ___________________________________________________ 07/23/2025 Dawn Lang Deputy City Manager / CFO Julie Goucher Grant Bennett Associates A PROFESSIONAL CORPORATION www.gbacpa.com 10850 Gold Center Drive, Suite 260 Rancho Cordova, CA 95670 Princeville, HI 916/922-5109 FAX 916/641-5200 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 October 4, 2024 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, 2024. 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, 2024, 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 TRANSACTION DETAILS DOCUMENT DETAILS Reference Number A774694D-A4D7-4BAC-9958-36315E5F7F30 Transaction Type Signature Request Sent At 07/23/2025 09:21 AM MST Executed At 07/23/2025 10:08 AM MST Identity Method email Distribution Method email Signed Checksum a2bda448a0234107528108b00695cd5d57557a09092d74a56d7bc3dda950ab82 Signer Sequencing Disabled Document Passcode Disabled Document Name Engagement Ltr FY25 Chandler Workers Filename Engagement_Ltr_FY25_Chandler_Workers.pdf Pages 13 pages Content Type application/pdf File Size 426 KB Original Checksum f4cfc7ebfc35afae99ccda7ea974d8290374eb49d4c91b7aae85cf7d75678f87 SIGNERS SIGNER E-SIGNATURE EVENTS Name Dawn Lang Email dawn.lang@chandleraz.gov Components 5 Status signed Multi-factor Digital Fingerprint Checksum 4f53cda18c2baa0c0354bb5f9a3ecbe5ed12ab4d8e11ba873c2f11161202b945 IP Address 198.241.2.1 Device Microsoft Edge via Windows Typed Signature Signature Reference ID 0A33A7B6 Viewed At 07/23/2025 09:23 AM MST Identity Authenticated At 07/23/2025 10:08 AM MST Signed At 07/23/2025 10:08 AM MST AUDITS TIMESTAMP AUDIT 07/23/2025 09:21 AM MST Carri Corbett (carri.corbett@hm.cpa) created document 'Engagement_Ltr_FY25_Chandler_Workers.pdf' on Chrome via Windows from 73.24.245.17. 07/23/2025 09:21 AM MST Dawn Lang (dawn.lang@chandleraz.gov) was emailed a link to sign. 07/23/2025 09:23 AM MST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 198.241.2.1. 07/23/2025 09:23 AM MST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 98.86.88.161. 07/23/2025 10:08 AM MST Dawn Lang (dawn.lang@chandleraz.gov) authenticated via email on Microsoft Edge via Windows from 198.241.2.1. 07/23/2025 10:08 AM MST Dawn Lang (dawn.lang@chandleraz.gov) signed the document on Microsoft Edge via Windows from 198.241.2.1. SIGNATURE CERTIFICATE REFERENCE NUMBER A774694D-A4D7-4BAC-9958-36315E5F7F30 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 Worker’s Compensation and Employer Liability Trust (Trust), an internal service fund of the City of Chandler, Arizona, which comprise the financial position as of June 30, 2025, and the respective changes in financial position and, where applicable, cash flows for the period then ended, and the disclosures (collectively the “financial statements”), for the purpose of expressing opinions 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 and for preparation of the supplementary information in accordance with the applicable criteria. 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. In addition we believe: The significant judgments made in making accounting estimates have considered all relevant information of which management is aware The appropriateness and consistency of the measurement processes used by management in determining accounting estimates That the assumptions appropriately reflect management’s intent and ability to carry out specific courses of action That the disclosures related to accounting estimates, including those describing estimation uncertainty are complete and appropriate under GAAP That, when necessary, appropriate specialized skills or expertise have been applied That no subsequent event requires adjustment to the accounting estimates and related disclosures included in the financial statements That for any accounting estimates not recognized or disclosed in the financial statements, management has decided to exclude them after considering the appropriate recognition and disclosure criteria in GAAP. 6. There are no known related-party relationships or transactions that need to be accounted for or 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. 8. We have identified no unrecorded misstatements in the financial statements. 9. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP. 10. Guarantees, whether written or oral, under which the Trust is contingently liable, if any, have been properly recorded or disclosed. Page 3 Information Provided 11. 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. 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. 12. All material transactions have been recorded in the accounting records and are reflected in the financial statements. 13. 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. 14. 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. 15. 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. 16. 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. 17. We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements. 18. 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 19. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. Page 4 20. If applicable, we have taken timely and appropriate steps to remedy identified and suspected fraud, or noncompliance with provisions of laws, regulations, contracts, and grant agreements that you have reported to us. 21. If applicable, we have a process to track the status of audit findings and recommendations. 22. We have identified and communicated to you any previous audits, attestation engagements, and other studies related to the objectives of the audit and whether related recommendations have been implemented. 23. We have identified to you any investigations or legal proceedings that have been initiated with respect to the period under audit. 24. If applicable, we have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report. 25. 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. 26. 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. 27. We have appropriately measured, recorded, and disclosed compensated absences and other salary-related payments in accordance with GASBS No. 101. 28. We have identified and disclosed to you all instances of identified and suspected fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we believe have a material effect on the financial statements 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 the 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. Page 5 31. We have reviewed, approved, and accepted responsibility for the financial statements, and the notes to the financial statements on which you have assisted with the preparation. 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. 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 properly classify all funds and activities in accordance with GASBS No. 34, as amended. 37. Components of net position are properly classified and, if applicable, approved. 38. Investments are properly valued. 39. 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. 40. If applicable, provisions for uncollectible receivables have been properly identified and recorded. 41. All payroll information and the individual employment data have been properly submitted to the state retirement systems, and the employer contributions have been properly submitted to the retirement systems. 42. Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, 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. Page 6 44. If applicable, special and extraordinary items (unusual items or infrequent items after implementing GASBS No. 103), 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 are following our established accounting policy regarding which resources (that is, restricted, committed, assigned, or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. That policy determines the fund balance classifications for financial reporting purposes. 48. 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. 49. 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 Worker’s Compensation and Employer Liability Trust 12/05/2025 TRANSACTION DETAILS DOCUMENT DETAILS Reference Number A85367FF-5489-47FD-AAF7-EB88B79D3D8E Transaction Type Signature Request Sent At 12/04/2025 02:59:55 PM EST Executed At 12/05/2025 03:04:22 PM EST Identity Method email Distribution Method email Signed Checksum 1c60bbe1848bf4fa5d5b68de5529f4102e4ca4deec36e674297a4e88bdf2c9b6 Signer Sequencing Disabled Document Passcode Disabled Document Name Representation Letter FY25 Chandler Workers Comp Filename Representation_Letter_FY25_Chandler_Workers_Comp.pdf Pages 6 pages Content Type application/pdf File Size 123 KB Original Checksum 54e557a1916a6cecec813d80b8d023f86a6d584b84c41ec76ce5b0a9370531ef SIGNERS SIGNER E-SIGNATURE EVENTS Name Dawn Lang Email dawn.lang@chandleraz.gov Components 2 Status signed Multi-factor Digital Fingerprint Checksum 4f53cda18c2baa0c0354bb5f9a3ecbe5ed12ab4d8e11ba873c2f11161202b945 IP Address 198.241.2.1 Device Microsoft Edge via Windows Typed Signature Signature Reference ID 2A214D8E Viewed At 12/05/2025 03:04:21 PM EST Identity Authenticated At 12/05/2025 03:04:22 PM EST Signed At 12/05/2025 03:04:22 PM EST AUDITS TIMESTAMP AUDIT 12/04/2025 02:59:55 PM EST Bryan Ruprecht (bryan.ruprecht@hm.cpa) created document 'Representation_Letter_FY25_Chandler_Workers_Comp.pdf' on Chrome via Windows from 72.212.70.13. 12/04/2025 02:59:55 PM EST Dawn Lang (dawn.lang@chandleraz.gov) was emailed a link to sign. 12/04/2025 06:32:41 PM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 198.241.2.1. 12/04/2025 06:32:51 PM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 100.31.227.159. 12/05/2025 09:22:22 AM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Chrome via Windows from 184.176.102.146. 12/05/2025 09:22:35 AM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Chrome via Windows from 34.193.193.63. 12/05/2025 12:54:40 PM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Chrome via Windows from 198.241.2.1. 12/05/2025 12:54:57 PM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Chrome via Windows from 100.48.38.184. 12/05/2025 03:04:02 PM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 198.241.2.1. 12/05/2025 03:04:21 PM EST Dawn Lang (dawn.lang@chandleraz.gov) viewed the document on Microsoft Edge via Windows from 3.218.227.162. 12/05/2025 03:04:22 PM EST Dawn Lang (dawn.lang@chandleraz.gov) authenticated via email on Microsoft Edge via Windows from 198.241.2.1. 12/05/2025 03:04:22 PM EST Dawn Lang (dawn.lang@chandleraz.gov) signed the document on Microsoft Edge via Windows from 198.241.2.1. SIGNATURE CERTIFICATE REFERENCE NUMBER A85367FF-5489-47FD-AAF7-EB88B79D3D8E