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AZE & ASSOCIATES '� T ' . K �._ �' �' 4Y-0902 i _<-€� (92Cu 930-0135 135 INIDEI - N.l�I3EN'I' AUDITOR REPORT ON INTERNAL CONTROL OVER ir t�a ii.t ; z oo -i t s.or� r FINANCIAL REPORTING AND ON COMPLIANCE AND OTITER TYLA-TTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORTnED 1N ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS To the Board of Directors of the Redevelopment Agency of San Leandro San Leandro, California We have audited the financial statements of' Redevelopment Agency of San Leandro ( Aggency) as of and for the year ended June 30, 2011., and have issued our report thereon dated October 28, 2011. The report included a special emphasis paragraph concerning proposed redevelopment dissolution and the implementation of Governmental Accounting Standards Board Statement Number 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General. of the United States. Internal Control over Financial Reporting Management of the Agency is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the Agency's internal control over financial reporting as a basis for desilniing our auditing procedures for the purpose of expressing our opinions on the financial 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 deficiency in internal control exists when the design or operation of a control. does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and. correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Agency's financial statements will not be prevented, or detected and. corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to .merit attention by those charged with governance. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. A Professional Ca poraiiore >1