DCCCA, INC.

Report to the Audit Committee of the Board of DirectorsDecember 10, 2019

December 10, 2019

Audit Committee of the Board of DirectorsDCCCA, Inc.Lawrence, Kansas

We are pleased to present this report related to our audit of the financial statements and compliance ofDCCCA, Inc. (DCCCA) for the year ended June 30, 2019. This report summarizes certain mattersrequired by professional standards to be communicated to you in your oversight responsibility forDCCCA’s financial and compliance reporting process.

This report is intended solely for the information and use of the Board of Directors and managementand is not intended to be and should not be used by anyone other than these specified parties. It will beour pleasure to respond to any questions you have about this report. We appreciate the opportunity tocontinue to be of service to DCCCA.

DCCCA, INC.

Report to the Audit Committee of the Board of DirectorsDecember 10, 2019

TABLE OF CONTENTS

Page

Required Communications Our Responsibilities with Regard to the Financial Statement Audit 1 Overview of the Planned Scope and Timing of the Financial Statement Audit 1 Accounting Policies and Practices 1-2 Audit Adjustments 2 Disagreements with Management 2 Consultations with Other Accountants 2 Significant Issues Discussed with Management 2 Significant Difficulties Encountered in Performing the Audit 2 Certain Written Communications Between Management and Our Firm 3

Representation Letter 4-12

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Required CommunicationsGenerally accepted auditing standards (AU-C 260, The Auditor’s Communication with ThoseCharged with Governance) require the auditor to promote effective two-way communicationbetween the auditor and those charged with governance. Consistent with this requirement, thefollowing summarizes our responsibilities regarding the financial statement audit as well asobservations arising from our audit that are significant and relevant to your responsibility tooversee the financial reporting process.

Area CommentsOur Responsibilities with Regard tothe Financial Statement Audit

Our responsibilities under auditing standardsgenerally accepted in the United States ofAmerica; Government Auditing Standards issuedby the Comptroller General of the United States;the provisions of the Single Audit Act; UniformGuidance and OMB’s Compliance Supplementhave been described to you in our arrangementletter dated July 29, 2019.

Overview of the Planned Scope andTiming of the Financial StatementAudit

We have issued a separate communicationregarding the planned scope and timing of ouraudit and have discussed with you ouridentification of and planned audit response tosignificant risks of material misstatement.

Accounting Policies and Practices Preferability of Accounting Policies andPracticesUnder generally accepted accounting principles,in certain circumstances, management may selectamong alternative accounting practices. We didnot discuss with management any alternativetreatments within generally accepted accountingprinciples for accounting policies and practicesrelated to material items during the current auditperiod.Adoption of, or Change in, Accounting PoliciesManagement has the ultimate responsibility forthe appropriateness of the accounting policiesused by DCCCA. Following is a description of asignificant accounting policy that was adoptedduring the year.· ASU No. 2016-14, Not-for-Profit Entities

(Topic 958): Presentation of FinancialStatements of Not-for-Profit Entities. ThisASU changes presentation and disclosurerequirements for not-for-profit entities toprovide more relevant information about their

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Area Commentsresources (and the changes in those resources)to donors, grantors, creditors, and other users.

Significant or Unusual TransactionsWe did not identify any significant or unusualtransactions or significant accounting policies incontroversial or emerging areas for which there isa lack of authoritative guidance or consensus.

Management’s Judgments and AccountingEstimatesAccounting estimates are an integral part of thepreparation of financial statements and are basedupon management’s current judgment. Theprocess used by management encompasses theirknowledge and experience about past and currentevents and certain assumptions about futureevents. You may wish to monitor throughout theyear the process used to determine and recordthese accounting estimates.

Audit Adjustments There were no audit adjustments made to theoriginal trial balance presented to us to begin ouraudit.

Disagreements with Management We encountered no disagreements withmanagement over the application of significantaccounting principles, the basis for management’sjudgments on any significant matters, the scope ofthe audit, or significant disclosures to be includedin the financial statements.

Consultations with Other Accountants We are not aware of any consultationsmanagement had with other accountants aboutaccounting or auditing matters.

Significant Issues Discussed withManagement

No significant issues arising from the audit werediscussed with or the subject of correspondencewith management.

Significant Difficulties Encountered inPerforming the Audit

We did not encounter any significant difficultiesin dealing with management during the audit.

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Area CommentsCertain Written CommunicationsBetween Management and Our Firm

Copies of certain written communicationsbetween our firm and the management ofDCCCA, including the representation letterprovided to us by management, are attached.