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<br /> <br />CITY OF SAN LEANDRO <br />MEMORANDUM ON INTERNAL CONTROL <br />AND <br />REQUIRED COMMUNICATIONS <br /> <br />For The Year Ended JUNE 30, 2017 <br /> <br />Table of Contents <br /> <br />Page <br /> <br />Memorandum on Internal Control ..............................................................................................................1 <br /> <br /> Schedule of Significant Deficiency .....................................................................................................3 <br /> <br /> Schedule of Other Matters ..................................................................................................................5 <br /> <br /> Schedule of Prior Year Significant Deficiencies ................................................................................... 7 <br /> <br />Required Communications ............................................................................................................................... 9 <br /> <br />Significant Audit Findings ................................................................................................................................. 9 <br /> <br /> Accounting Policies ................................................................................................................................ 9 <br /> <br /> Unusual Transactions, Controversial or Emerging Areas .................................................................. 10 <br /> <br /> Accounting Estimates ........................................................................................................................... 10 <br /> <br /> Disclosures ............................................................................................................................................ 10 <br /> <br />Difficulties Encountered in Performing the Audit .............................................................................. 10 <br /> <br /> Corrected and Uncorrected Misstatements .......................................................................................... 11 <br /> <br /> Disagreements with Management ........................................................................................................ 11 <br /> <br /> Management Representations ............................................................................................................... 11 <br /> <br /> Management Consultations with Other Independent Accountants .................................................... 11 <br /> <br /> Other Audit Findings or Issues ............................................................................................................. 11 <br /> <br />Other Information Accompanying the Financial Statements .......................................................................... 11 <br /> <br /> <br />700