8G Consent 2008 0107 - Laserfiche WebLink

Home

1~ Vavrinek, Trine, Day & Co., LLP Certified Public Accountants VALUE THE DIFFERENCE INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT A UDITING STANDARDS To the Board of Directors of the Redevelopment Agency of San Leandro San Leandro, California We have audited the basic financial statements of the governmental activities and each major fund of the Redevelopment Agency of San Leandro (Agency) a component unit of the City of San Leandro (City) as of and for the year ended June 30, 2007, which collectively comprise the Agency's basic financial statements, and have issued our report thereon dated December 24, 2007. We conducted our audit in accordance with auditing standards in the United States of America and the standard applicable to financial audits contained in Governmental Audiling Standards, issued by the Comptroller General of the United States. Internal Control over Financing Reporting In planning and performing our audit, we considered Agency's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the fmancial statements, but not for the purpose of expressing an opinion on the effectiveness of the Agency's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Agency's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of perfornng their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, ar combination of control deficiencies, that adversely affects the Agency's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Agency's financial statements that is more than inconsequential will not be prevented or detected by the Agency's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the fmancial statements will not be prevented or detected by the Agency's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over fmancial reporting that we consider to be material weaknesses, as defined above. 35 5D00 Hopyard Road, Suite 335 Pleasanton, CA 94588-3351 Tel: 925.734.6600 Fax: 925.734.6611 www.vtdcpa.com FRESNO LAGUNA HILLS • PALO ALTO PLEASANTON RANCHO CUCAMONGA