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<br />Review Draft 6/18/2013 5:11:57 PM <br /> <br />CITY OF SAN LEANDRO <br />MEMORANDUM ON INTERNAL CONTROL <br />AND <br />REQUIRED COMMUNICATIONS <br /> <br />For the Year Ended June 30, 2012 <br />Table of Contents <br /> <br />Page <br /> <br />Memorandum on Internal Control ................................................................................................... 1 <br /> <br /> Schedule of Significant Deficiencies ....................................................................................... 3 <br /> <br /> Schedule of Other Matters ....................................................................................................... 4 <br /> <br /> Schedule of Prior Year Other Matters ................................................................................... 12 <br /> <br />Required Communications .............................................................................................................. 16 <br /> <br />Financial Statement Audit Assurance .................................................................................. 16 <br /> <br /> Other Information Included with the Audited Financial Statements ................................. 16 <br /> <br /> Accounting Policies ............................................................................................................... 16 <br /> <br /> Unusual Transactions, Controversial or Emerging Areas ..................................................... 17 <br /> <br />Estimates ................................................................................................................................ 18 <br /> <br />Disagreements with Management ........................................................................................ 18 <br /> <br /> Retention Issues ..................................................................................................................... 19 <br /> <br /> Difficulties ............................................................................................................................. 19 <br /> <br /> Audit Adjustments ................................................................................................................. 19 <br /> <br /> Uncorrected Misstatements ................................................................................................... 19 <br />