June 15, 2009 - District of Mission

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District of Mission — 2008 Audit Results and Communication
Page 12
Appendix B — Letter of Representation
April 9, 2009
BDO Dunwoody LLP
Chartered Accountants and Advisors
600 - 925 West Georgia Street
Vancouver, BC
V6C 3L2
Canada
Dear Sir/Madam:
We are providing this letter in connection with your audit of the financial statements of The District of
Mission for the year ended December 31, 2008, for the purpose of expressing an opinion as to whether the
financial statements present fairly, in all material respects, the financial position, results of operations and
cash flows of The District of Mission in accordance with Canadian generally accepted accounting principles.
We are responsible for the fair presentation of the financial statements of the municipality prepared in
accordance with Canadian generally accepted accounting principles established by the Public Sector
Accounting Board of the Canadian Institute of Chartered Accountants.
We are also responsible for the implementation and operation of internal controls that are designed to prevent,
detect and correct fraud and error.
We understand that your examination was made in accordance with Canadian generally accepted auditing
standards and accordingly included such tests of the accounting records and such other auditing procedures as
you considered necessary in the circumstances for the purpose of expressing an opinion on the financial
statements. We also understand that such an examination is not designed to identify, nor can it necessarily be
expected to disclose all fraud, shortages, errors and other irregularities, should there be any.
Certain representations in this letter are described as being limited to matters that are material. An item is
considered material, regardless of its monetary value, if it is probable that its omission from or misstatement
in the financial statements would influence the decision of a reasonable person relying on the financial
statements.
We hereby confirm to the best of our knowledge and belief, as at April 9, 2009, the following representations
made to you during your audit:
Financial Statements and Disclosure
1. The financial statements referred to above present fairly, in all material respects, the financial position of
the municipality as at December 31, 2008 and the results of its operations and cash flows for the year
then ended in accordance with Canadian generally accepted accounting principles.