Report Date to the Audit Committee of the National Council of Juvenile and Family Court Judges and Affiliates Professional Stand

Report Date

To the Audit Committee of the National Council of Juvenile and Family Court Judges and Affiliates

Professional standards require us to advise those charged with governance of the following matters relating to our recently completed audit of the National Council of Juvenile and Family Court Judges and Affiliates (collectively referred to as the Organization) as of and for the year ended September 30, 2017. The matters discussed herein are those that we have noted as of (Report Date), and we have not updated our procedures regarding these matters since that date. This letter is solely for the internal use of the Audit Committee, the Board of Directors and management and is not intended to be and should not be used by anyone other than these specified parties.

ITEMS TO BE COMMUNICATED AUDITOR’S RESPONSE

The Auditor’s Responsibility under U.S. Communicated in our engagement letter dated Generally Accepted Auditing Standards, August 15, 2017, our opinion on the financial Government Auditing Standards and the statements and our report in accordance with OMB Uniform Guidance. The auditor is Government Auditing Standards and Office of responsible for obtaining reasonable assurance Management and Budget Uniform Guidance. about whether the financial statements that have Our audit of the financial statements does not been prepared by management with the relieve management or those charged with oversight of those charged with governance are governance of their responsibilities. free of material misstatements, whether caused by error or fraud. An audit in accordance with generally accepted auditing standards (GAAS) provides reasonable, rather than absolute, assurance or guarantee of the accuracy of the financial statements and is subject to the inherent risk that errors or fraud, if they exist, have not been detected. The auditor is required to obtain a sufficient understanding of the organization’s internal control over financial reporting only for the purpose of planning the audit and must also consider internal control over compliance with certain requirements to determine procedures for expressing an opinion on compliance and report on internal control over compliance with OMB Uniform Guidance. The auditor is also required to perform tests of the organization’s compliance with certain provisions of laws, regulations, contracts and grants and compliance requirements of the OMB Uniform Guidance but does not provide a legal determination on compliance with those requirements.

Audit Committee of the National Council of Juvenile and Family Court Judges and Affiliates Report Date Page 2

ITEMS TO BE COMMUNICATED AUDITOR’S RESPONSE

Planned Scope and Timing of the Audit. The A discussion was held with the Audit Committee auditor should communicate with those charged regarding the planned scope and timing of the with governance an overview of the planned audit, the intention of which was to assist those scope and timing of the audit. charged with governance in understanding better the consequences of our audit work on their oversight responsibilities along with assisting us in understanding the Organization and its environment.

Qualitative Aspects of Significant The significant accounting policies are described Accounting Practices. Management is in the notes to the financial statements. The responsible for the selection and use of application of significant existing policies was appropriate accounting policies. The auditor not changed during the year. We have reviewed should advise those charged with governance the accounting policies and disclosures that about the appropriateness of accounting policies management has identified to be the most and their application and disclosures. critical and concur with management’s assessment. We noted no significant transactions entered into by the Organization during the year that were unusual or transactions for which there is a lack of authoritative guidance.

Management Judgments and Accounting We believe that the Organization’s health Estimates. Certain accounting estimates are insurance claims reserve, functional expense particularly sensitive because of their allocation and indirect cost allocation represent significance to the financial statements and particularly sensitive accounting estimates. We because of the possibility that future events have evaluated the key factors and assumptions affecting them may differ markedly from used to develop these estimates and believe management’s current judgments. they are reasonable in relation to the consolidated financial statements taken as a whole.

Significant Difficulties Encountered. The We are pleased to inform you that there were no auditor should inform those charged with significant difficulties encountered during the governance of any significant difficulties course of the audit. All records and information encountered in dealing with management requested by Raffa were freely available for related to the performance of the audit. inspection. Management and other personnel provided full cooperation.

Audit Committee of the National Council of Juvenile and Family Court Judges and Affiliates Report Date Page 3

ITEMS TO BE COMMUNICATED AUDITOR’S RESPONSE

Corrected and Uncorrected Misstatements During our audit, no material adjustments were and Financial Statement Disclosures. The brought to the attention of management by us. auditor is required to accumulate all known and Management posted an immaterial entry after the likely misstatements identified during the audit, start of audit fieldwork (see Attachment). other than those that we believe are trivial, and to communicate such misstatements to the There were no waived audit adjustments. appropriate level of management. The auditor should also communicate with those charged with governance corrected and uncorrected misstatements and the effect that these misstatements have on the financial statements.

Disagreements with Management. The We are pleased to report that no such auditor should discuss with those charged with disagreements arose during the course of our governance any disagreements with audit. management, whether or not satisfactorily resolved, about matters that, individually or in the aggregate, could be significant to the organization’s financial statements or the auditor’s report.

Management Representations. The auditor We have requested certain representations from must inform those charged with governance of management in the management representation the representations required from management. letter. This letter will be provided to those charged with governance.

Management’s Consultation with Other We are not aware of any consultations by Accountants. When the auditor is aware that management and other accountants on the management has consulted with other application of generally accepted accounting accountants about accounting and auditing principles. matters, the auditor should discuss with those charged with governance his or her views about significant matters that were the subject of such consultation.

Significant Issues Discussed with There were no major accounting or other issues Management prior to Our Retention. The of concern discussed with management prior to auditor should communicate with those charged our being retained as auditor for the 2017 audit. with governance any significant issues that were discussed or were the subject of correspondence with management prior to our retention.

Audit Committee of the National Council of Juvenile and Family Court Judges and Affiliates Report Date Page 4

ITEMS TO BE COMMUNICATED AUDITOR’S RESPONSE

Independence. GAAS requires independence We are not aware of any circumstances or for all audits. Relevant matters to consider in relationships that would impair our reaching a conclusion about independence independence. include circumstances or relationships that create threats to auditor independence and the related safeguards that have been applied to eliminate those threats or reduce them to an acceptable level.

Material Alternative Accounting Treatments During the past year, there were no discussions Discussed with Management. The auditor with management concerning material must inform those charged with governance of alternative accounting treatments. discussions with management regarding alternative accounting treatments.

Other Significant and Relevant Issues There were no other issues arising from the Arising from the Audit. The auditor must audit that we consider significant and relevant to inform those charged with governance of those charged with governance. findings or issues arising from the audit that are, in the auditor’s professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial reporting process.

Internal Control Matters. The auditor must We did not identify any deficiencies in internal communicate, in writing, to management and control that we consider to be material those charged with governance all significant weaknesses. deficiencies and material weaknesses identified during the audit.

National Council of Juvenile and Family Court Attachment Judges and Affiliates Year End: September 30, 2017 Adjusting Journal Entries Date: 10/1/2016 To 9/30/2017

Number Date Name Account No Debit Credit

1 9/30/2017 Bank of the West Checking #247070659 1002 NCJFCJ 10,960.02 1 9/30/2017 BOW Medical Claims 247-014723 1045 NCJFCJ 10,960.02 1 9/30/2017 AR-iMIS 1203 NCJFCJ 14,400.00 1 9/30/2017 Accrued Liabilities 2001 NCJFCJ 7,600.00 1 9/30/2017 Merchandise Sales 4720 NCJFCJ 6,071.92 1 9/30/2017 In Kind 4800 NCJFCJ 14,400.00 1 9/30/2017 Merchandise Expense 5720 NCJFCJ 6,071.92 1 9/30/2017 Publishing 5728 NCJFCJ 7,600.00

PBC entry to reclass miscellaneous accounts and in-kind contributions.

39,031.94 39,031.94