Laserfiche WebLink
OPINION ON EACH MAJOR FEDERAL PROGRAM <br />In our opinion, the City complied, in all material respects, with the types of compliance requirements <br />referred to on the previous page that could have a direct and material effect on each of its major federal <br />programs for the year ended December 31, 2012. <br />REPORT ON INTERNAL CONTROL OVER COMPLIANCE <br />Management of the City is responsible for establishing and maintaining effective internal control over <br />compliance with the types of compliance requirements referred to on the previous page. In planning and <br />performing our audit of compliance, we considered the City's internal control over compliance with the <br />types of requirements that could have a direct and material effect on each major federal program to <br />determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing <br />an opinion on compliance for each major federal program and to test and report on internal control over <br />compliance in accordance with OMB Circular A -133, but not for the purpose of expressing an opinion on <br />the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the <br />effectiveness of the City's internal control over compliance. <br />A deficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their assigned <br />functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a <br />federal program on a timely basis. A material weakness in internal control over compliance is a <br />deficiency, or combination of deficiencies, in internal control over compliance, such that there is a <br />reasonable possibility that material noncompliance with a type of compliance requirement of a federal <br />program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in <br />internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over <br />compliance with a type of compliance requirement of a federal program that is less severe than a material <br />weakness in internal control over compliance, yet important enough to merit attention by those charged <br />with governance. <br />Our consideration of internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control over <br />compliance that might be material weaknesses or significant deficiencies. We did not identify any <br />deficiencies in internal control over compliance that we consider to be material weaknesses. However, <br />material weaknesses may exist that have not been identified. <br />The purpose of this report on internal control over compliance is solely to describe the scope of our <br />testing of internal control over compliance and the results of that testing based on the requirements of <br />OMB Circular A -133. Accordingly, this report is not suitable for any other purpose. <br />iW , KW4O4r t; loheo ; 4. 6., Pt <br />Minneapolis, Minnesota <br />June 10, 2013 <br />