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CITY OF SAN LEANDRO <br />MEMORANDUM ON INTERNAL CONTROL <br />AND <br />REQUIRED COMMUNICATIONS <br />For The Year Ended June 30, 2014 <br />Table of Contents <br />Page <br />Memorandum on Internal Control.................................................................................................................... l <br />Scheduleof Other Matters........................................................................................................................ 3 <br />Current Status of Prior Year Material Weakness..................................................................................... 7 <br />Current Status of Prior Year Other Matters............................................................................................. 9 <br />Required Communications..............................................................................................................................11 <br />Significant Audit Findings <br />AccountingPolicies...............................................................................................................................11 <br />Unusual Transactions, Controversial or Emerging Areas...................................................................12 <br />Estimates.................................................................................................................................................12 <br />Disclosures.............................................................................................................................................13 <br />Difficulties Encountered in Performing the Audit...............................................................................13 <br />Corrected and Uncorrected Misstatements.....................................................................................:.....13 <br />Disagreements with Management.........................................................................................................13 <br />ManagementRepresentations................................................................................................................13 <br />Management Consultations with Other Independent Accountants.....................................................13 <br />Other Audit Findings and Issues............................................................................................................13 <br />Other Matters <br />Other Information Accompanying the Financial Statements................................................................14 <br />