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Caporicci & Larson <br />Certified Public Accountants <br />September 23,1996 <br />To the Honorable Mayor and City Council <br />City of San Leandro, California <br />Offices located in: <br />Newport Beach, California <br />Walnut Creek, California <br />In planning and performing our audit of the general purpose financial statements of the <br />City of San Leandro (the City) for the year ended June 30, 1996, we considered the City's <br />internal control to plan our auditing procedures for the purpose of expressing our opinion <br />on the general purpose financial statements and not to provide assurance on the internal <br />control. <br />However, during our audit, we noted certain matters involving the internal control and <br />other operational matters. This letter does not affect our report dated September 23, 1996, <br />on the general purpose financial statements of the City. We will review the status of the <br />comment listed below during our next audit engagement. Our comments and <br />recommendations, all of which have been discussed with management, are intended to <br />improve the internal control or result in other operating efficiencies. <br />Federal Funding Programs <br />Federal Funding Programs information at the City is not summarized and centrally <br />controlled. The Finance Department should begin tracking grants with the application <br />letter. <br />We recommend that grant information be summarized and reported to the Finance <br />Department upon acceptance of each grant (federal and state) and, at least, annually for <br />continuing grants. Centrally located information will allow oversight as to (1) compliance <br />with grant provisions; (2) more efficient tracking of grant financial activity; (3) more <br />accurate budgeting; and, (4) easier access to supporting data. <br />At a minimum, the following information should be maintained by the Finance Department: <br />Grant letter with title and ID number <br />Person/Department to manage grant <br />Terms of payment <br />Specific requirements <br />Ci , 's Response <br />Summary of grant purpose <br />Grant amount <br />Grant period <br />Reporting requirements and deadlines <br />Starting with the 1996-97 fiscal year, an individual within the Finance Department will <br />begin tracking all State and Federal grants and maintaining the above information for all <br />grants. 137 <br />500 Ygnacio Valley Road, Suite 250, Walnut Creek, CA 945% Phone: (510) 926-6466 Fax: (510) 926-6494 <br />