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r~~ri. <br />Vavrinek, Trine, Day & Co., LLP <br />Certified Public ,4ccountants & Consultants <br />September 29, 2005 <br />Management of the <br />City of San Leandro <br />In planning and perfornzing our audit of the financial statements of the City of San Leandro for the year ended <br />June 30; 2005, we considered the City's internal control structure in order to determine our auditing procedures <br />for the purpose of expressing an opinion on the financial statements and not to provide assurance on the inten~al <br />control structure. <br />However, during our audit a%e. became aware of certain matters that are opportunities far strengthening internal <br />controls and operating efficiency that we are presenting for your consideration. This letter does not affect our <br />report dated September 29, 2005 on the financial statements of the City- of San Leandro. <br />It should be noted that this letter by its nature. contains only our comments and recommendations reQardina the <br />potential for improvements obser~red during our audit. It does not include our observations on the many strong <br />features in the system of internal control of the City. <br />We will review the status of these comments during our next engagement. We have already discussed many of <br />these con>lnents and suggestions with various City personnel, and we will be pleased to discuss them in further <br />.detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the <br />recommendations. <br />~~e also wish to empress our appreciation for the courtesy and cooperation extended to us by the City staff during <br />our audit. <br />Sincerely, <br />~/ ~ ~`_ <br />A. J. Mayor; III <br />of VAVRIN>/K, TRINE, DAY & CO., LLP <br />AJMap <br />5uu0 ~o~yard load, 5uite335 Pleasanton; GA 9458 _Gi 92~.t34.56~u Fa;: ~2~.73~.!351 ~ wvdw.vtdcoa,com <br />FRE5N0 • LACUNA H-ILLS PLI;ASANTON RANCHO CDCANIONGA PALO ALTO <br />