The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fairfield, Vermont, to invest the time and money in training for the preparation of the financial statements in-house. The local emphasis is placed instead on ensuring that the entries into the local accounting system are accurate and timely, therefor providing good information for the accurate preparation of the financial statements.