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<br />Review Draft 6/18/2013 5:11:57 PM <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />MEMORANDUM ON INTERNAL CONTROL <br /> <br /> <br />December 28, 2012 <br /> <br />To the City Council of <br />The City of San Leandro, California <br /> <br />In planning and performing our audit of the financial statements of the City of San Leandro (City) as of <br />and for the year ended June 30, 2012, in accordance with auditing standards generally accepted in the <br />United States of America, we considered the City’s internal control over financial reporting (internal <br />control) as a basis for designing our auditing procedures for the purpose of expressing our opinions on the <br />financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s <br />internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal <br />control. <br /> <br />A deficiency in internal control exists when the design or operation of a control does not allow <br />management or employees, in the normal course of performing their assigned functions, to prevent, or <br />detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination <br />of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement <br />of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. We <br />did not identify any deficiencies in internal control that we consider to be material weaknesses, as defined <br />above. <br /> <br />A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less <br />severe than a material weakness, yet important enough to merit attention by those charged with <br />governance. <br /> <br />Our consideration of internal control was for the limited purpose described in the first paragraph and was <br />not designed to identify all deficiencies in internal control that might be significant deficiencies or <br />material weaknesses and, therefore, there can be no assurance that all such deficiencies have been <br />identified. In addition, because of inherent limitations in internal control, including the possibility of <br />management override of controls, misstatements due to errors or fraud may occur and not be detected by <br />such controls. <br /> <br />Included in the Schedule of Other Matters are recommendations not meeting the above definitions that we <br />believe to be of potential benefit to the City. <br /> <br />The City’s written responses included in this report have not been subjected to the auditing procedures <br />applied in the audit of the financial statements and, accordingly, we express no opinion on them.