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6.B. - Page 15 of 55 <br />Report on Internal Control Over Compliance <br />Management of the City is responsible for establishing and maintaining effective internal control over <br />compliance with the types of compliance requirements referred to above. In planning and performing our <br />audit of compliance, we considered the City's internal control over compliance with the types of <br />requirements that could have a direct and material effect on each major federal program to determine the <br />auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on <br />compliance for each major federal program and to test and report on internal control over compliance in <br />accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the <br />effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the <br />effectiveness of the City's s internal control over compliance. <br />A deficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their assigned <br />functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a <br />federal program on a timely basis. A material weakness in internal control over compliance is a <br />deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a <br />reasonable possibility that material noncompliance with a type of compliance requirement of a federal <br />program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in <br />internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over <br />compliance with a type of compliance requirement of a federal program that is less severe than a material <br />weakness in internal control over compliance, yet important enough to merit attention by those charged <br />with governance. <br />Our consideration of internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control over <br />compliance that might be material weaknesses or significant deficiencies. We did not identify any <br />deficiencies in internal control over compliance that we consider to be material weaknesses. However, <br />material weaknesses may exist that have not been identified. <br />The purpose of this report on internal control over compliance is solely to describe the scope of our <br />testing of internal control over compliance and the results of that testing based on the requirements of the <br />Uniform Guidance. Accordingly, this report is not suitable for any other purpose. <br />8 72 <br />