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Kay County PBA approves management representation letter for FY2024 audit
Summary
Trustees approved a Management Representation Letter to auditors Ober & Littlefield CPA, PLLC for the PBA's fiscal year 2024 financial statements; Clerk Tammy Reese stated the letter affirms the authority's responsibility for the statements and that it has provided auditors all relevant information.
At its March 2, 2026 special meeting in Newkirk, the Kay County Public Buildings Authority approved a Management Representation Letter to Ober & Littlefield CPA, PLLC related to the financial statements for the PBA audit for fiscal year 2024. Member Shane Jones moved for approval and Chairman Jason Shanks seconded; the motion carried with both trustees voting 'aye.'
Tammy Reese, the Kay County Clerk and Secretary-Treasurer for the PBA, explained the purpose of the letter: "This is written evidence that the PBA Trust Authority accepts responsibility for the financial statements and that the authority has provided all relevant information to the auditors." The letter formally documents the authority's acknowledgement of responsibility and provides auditors with management representations needed to complete the fiscal-year audit.
The motion authorizes staff to provide the signed representation to Ober & Littlefield CPA, PLLC as part of the audit record for fiscal year 2024. No amendments or conditions were recorded in the minutes. The meeting adjourned at 8:53 a.m.
