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MAZE <br />&ASSOCIATES <br />MEMORANDUM ON INTERNAL CONTROL <br />.. To fue City Council of <br />the City of San Leandro, California <br />In planning and performing our audit of the basic financial statements of the City of San Leandro, <br />California, as of and for the year euded June 30, 2015, in accordance with auditing standards <br />generally accepted in the United States of America, we considered the City's internal control over <br />fmancial reporting (internal control) as a basis for designing our auditing procedures that are <br />appropriate in the circumstances for the purpose of expressing our opinions on the financial <br />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 <br />internal control. <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 <br />prevent, or detect and correct misstatements on a timely basis. A material weakness is a <br />deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable <br />possibility that arnaterial misstatement of the City's financial statements will not be prevented, or <br />detected and corrected on a timely basis. <br />Our consideration of internal control was for the limited purpose described in the fast paragraph <br />and was not designed to identify all deficiencies in internal control that might be significant <br />deficiencies or material weaknesses and, therefore, there can be no assurance that all such <br />deficiencies have been identified. In addition, because of inherent limitations in internal control, . <br />including the possibility of management override of controls, misstatements due to error or fraud <br />may occur and not be detected by such controls. Given these limitations, during the audit, we d,id <br />not identify any deficiencies in internal control that we consider to be material weaknesses. <br />However, material weaknesses may exist that have not been identified. <br />Included in the Schedule of Other Matters are recommendations not meeting the above <br />defmitions that we believe to be of benefit to the City. <br />Management written ·responses included in this report have not been subjected to the audit <br />procedures applied in the audit of the fmancial statements and, accordingly, we express no <br />opinion on them. <br />This communication is intended solely for the information and use of management, City Council, <br />others within the organization, and agencies and pass-through entities requiring compliance with <br />Government Auditing Standards, and is not intended to be and should not be used by anyone <br />other than these specified parties. <br />Pleasant Hill, California <br />December 8, 2015 <br />Accountancy Corporation <br />3478 Buskirk Avenue, Suite 2i5 <br />Pleasant Hill, CA 94523 <br />T 925.930.0902 <br />F 925.930.Qi 35 <br />E maze@rnazeassociates.com <br />w mazeassociates.com