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INDEPENDENT! <br />5Lhw͸{REPORTONCOMPLIANCEFOR <br />EACHMAJORFEDERALPROGRAM;REPORTONINTERNALCONTROL <br />OVERCOMPLIANCEREQUIREDBYOMBCIRCULARA133 <br />TotheHonorableMayorandMembersoftheCityCouncil <br />CityofEugene,Oregon <br />ReportonComplianceforEachMajorFederalProgram <br />WehaveauditedtheCityofEugene͸ƭΛͻƷhe/źƷǤͼΜcompliancewiththetypesofcompliancerequirements <br />describedinthe OMBComplianceSupplement thatcouldhaveadirectandmaterialeffectoneachofthe <br />/źƷǤ͸ƭmajorfederalprogramsfortheyearendedJune30,2015.The/źƷǤ͸ƭmajorfederalprogramsare <br />identifiedinthesummaryofğǒķźƷƚƩ͸ƭresultssectionoftheaccompanyingscheduleoffindingsand <br />questionedcosts. <br />ağƓğŭĻƒĻƓƷ͸ƭResponsibility <br />Managementisresponsibleforcompliancewiththerequirementsoflaws,regulations,contractsand <br />grantsapplicabletoitsfederalprograms. <br />!ǒķźƷƚƩ͸ƭResponsibility <br />Ourresponsibilityistoexpressanopiniononcomplianceforeachofthe/źƷǤ͸ƭmajorfederalprograms <br />basedonourauditofthetypesofcompliancerequirementsreferredtoabove.Weconductedouraudit <br />ofcomplianceinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica; <br />thestandardsapplicabletofinancialauditscontainedin GovernmentAuditingStandards,issuedbythe <br />ComptrollerGeneraloftheUnitedStates;andOMBCircularA133,AuditsofStates,LocalGovernments, <br />andNonProfitOrganizations.ThosestandardsandOMBCircularA133requirethatweplanandperform <br />theaudittoobtainreasonableassuranceaboutwhethernoncompliancewiththetypesofcompliance <br />requirementsreferredtoabovethatcouldhaveadirectandmaterialeffectonamajorfederalprogram <br />occurred.Anauditincludesexamining,onatestbasis,evidenceaboutthe/źƷǤ͸ƭcompliancewiththose <br />requirementsandperformingsuchotherproceduresasweconsiderednecessaryinthecircumstances. <br />Webelievethatourauditprovidesareasonablebasisforouropiniononcomplianceforeachmajor <br />federalprogram.However,ourauditdoesnotprovidealegaldeterminationoftheCity'scompliance. <br />OpiniononEachMajorFederalProgram <br />Inouropinion,theCitycomplied,inallmaterialrespects,withthetypesofcompliancerequirements <br />referredtoabovethatcouldhaveadirectandmaterialeffectoneachofitsmajorfederalprogramsfor <br />theyearendedJune30,2015. <br />ReportonInternalControlOverCompliance <br />ThemanagementoftheCityisresponsibleforestablishingandmaintainingeffectiveinternalcontrolover <br />Inplanningandperformingour <br />compliancewiththetypesofcompliancerequirementsreferredtoabove. <br />auditofcompliance,weconsideredthe/źƷǤ͸ƭinternalcontrolovercompliancewiththetypesof <br />1976 Garden Ave., Eugene OR 97403 <br />541.342.5161 www.islercpa.com <br />163 <br />