Which of the following is not typically included in a management letter from auditors?

A management letter from auditors primarily serves to communicate issues identified during an audit, including areas for improvement and control weaknesses. It aims to provide the organization's management with insight into operational practices and recommendations for enhancement.

Improvement recommendations highlight areas where processes could be optimized or practices could be adjusted to strengthen the organization's operations. Control weaknesses point out deficiencies in internal controls that could lead to potential risks or misstatements. Suggestions for cash management may focus on how to better manage cash flows and liquidity, making them relevant to the management letter's purpose.

In contrast, financial performance ratios typically provide a more quantitative assessment of the organization's financial health and are not a focus of management letters. These ratios are usually part of financial statements or analysis reports rather than recommendations or observations aimed at improving internal practices or controls. Thus, financial performance ratios are not generally included in management letters from auditors.