MO 2016-015 - Laserfiche WebLink

Home

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