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Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and accounting matters, <br />simila <br />expressed on those statements, our professional standards require the consulting accountant to check with us to <br />determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other <br />accountants. <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with <br />management each year prior to retention as the auditors. However, these discussions occurred in the normal <br />course of our professional relationship and our responses were not a condition to our retention. <br />Other Matters <br />We applied certain limited procedures to the required <br />Analysis, the Schedules of Employe <br />the Schedule of Changes in Net Pension Liability (Asset) and Related Ratios), which is information that supplements the <br />basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the <br />financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not <br />audit the RSI and do not express an opinion or provide any assurance on the RSI. <br />We were engaged to report on the supplementary information (Schedule of Operating Revenues and Expense), which <br />accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain <br />inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the <br />informationcomplies with accounting principles generally accepted in the United States of America, the method of <br />preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit <br />of the financial statements.We compared and reconciled the supplementary information to the underlying accounting <br />records used to prepare the financial statements or to the financial statements themselves. <br />We were not engaged to report on the introductory sectionor statistical sections, which accompany the financial <br />statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express <br />an opinion or provide any assurance on them. <br />4 <br />64 <br />