(1) The management letter shall include:(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;(2) Exceptions to statutory provisions;(3) Requirements which may have been noted by the certified public accountant; and(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.
(1) Comments by the certified public accountant as to his observations on the system of internal control employed by the political subdivision;
(2) Exceptions to statutory provisions;
(3) Requirements which may have been noted by the certified public accountant; and
(4) Any recommendations or suggestions the certified public accountant may desire to make to the subdivision under audit.