Laserfiche WebLink
A deficiency in internal control over compliance exists when the design or operation of a control does not <br />allow management or employees, in the normal course of performing their assigned functions, to prevent, <br />or detect and correct, noncompliance on a timely basis. A material weakness in internal control over <br />compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that <br />there is a reasonable possibility that material noncompliance with a compliance requirement will not be <br />prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over <br />compliance is a deficiency, or a combination of deficiencies, in internal control over compliance that is <br />less severe than a material weakness in internal control over compliance, yet important enough to merit <br />attention by those charged 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 that might be <br />deficiencies, significant deficiencies, or material weaknesses in internal control over compliance. <br />We did not identify any deficiencies in internal control over compliance that we consider to be material <br />weaknesses, as defined above. <br />This report is intended solely for the information and use of management, Agency Board, others within <br />the Agency, the State Controller's Office, federal awarding agencies and pass- through entities and is not <br />intended to be and should not be used by anyone other than these specified parties. <br />October 28, 2011 <br />54 <br />