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Internal Control Over Compliance <br />The management of the City of Ramsey is responsible for establishing and maintaining effective internal <br />control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal <br />programs. In planning and performing our audit, we considered the City's internal control over <br />compliance with requirements that could have a direct and material effect on a major federal program in <br />order to determine our auditing procedures for the purpose of expressing our opinion on compliance and <br />to test and report on internal control over compliance in accordance with OMB Circular A-133. <br />Our consideration of the internal control over compliance would not necessarily disclose all matters in the <br />internal control that might be material weaknesses. A material weakness is a condition in which the <br />design or operation of one or more of the internal control components does not reduce to a relatively low <br />level the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants <br />that would be material in relation to a major federal program being audited may occur and not be detected <br />within a timely period by employees in the normal course of performing their assigned functions. We <br />noted no matters involving the internal control over compliance and its operation that we consider to be <br />material weaknesses. <br />This report is intended solely for the information and use of the City Council and management of the City <br />of Ramsey, federal awarding agencies, and pass -through entities, and is not intended to be, and should not <br />be, used by anyone other than these specified parties. <br />#4 ,zo..s./ ,A124t.A.Li‘,./ <br />April 18, 2002 <br />-118- <br />