October 18, 2006

To: Laura Warner

From: Tom Singleton

Subject: Audit Plan for 2006 Audit of the City of Lawrence

The following are the planned dates for the completion of certain phases of this audit:

January 15^th: Preliminary schedule of federal awards expenditures available.

January 27^h: Completion of planning process, single audit field work, and test of controls such as utility billing,

cash disbursements, payroll, municipal court and mailing of all end of year confirmations.

January 27^th: Completion of interfund transfer and long term debt audit work.

February 17^th: Completion of cash/investment and pledged security audit work.

February 28^th: Completion of accounts receivable and deferrals audit work.

March 5^th: Preliminary trial balance of the general ledger available.

March 15^th: Completion of revenue and expense audit work including reconciliation of transactions between

Douglas County and the City of Lawrence.

March 30^th: Completion of capital asset, accounts payable and accrued liability audit work.

April 14^th: Review of draft of the CAFR

April 30^th: Final CAFR without component units complete.