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requirementsthatcouldhaveadirectandmaterialeffectoneachmajorfederalprogramtodetermine <br />theauditingproceduresthatareappropriateinthecircumstancesforthepurposeofexpressingan <br />opiniononcomplianceforeachmajorfederalprogramandtotestandreportoninternalcontrolover <br />complianceinaccordancewithOMBCircularA133,butnotforthepurposeofexpressinganopinionon <br />theeffectivenessofinternalcontrolovercompliance.Accordingly,wedonotexpressanopiniononthe <br />effectivenessoftheCity'sinternalcontrolovercompliance. <br />A deficiencyininternalcontrolovercompliance existswhenthedesignoroperationofacontrolover <br />compliancedoesnotallowmanagementoremployees,inthenormalcourseofperformingtheirassigned <br />functions,toprevent,ordetectandcorrect,noncompliancewithatypeofcompliancerequirementofa <br />, <br />federalprogramonatimelybasis.A materialweaknessininternalcontrolovercompliance isadeficiency <br />orcombinationofdeficiencies,ininternalcontrolovercompliance,suchthatthereisareasonable <br />possibilitythatmaterialnoncompliancewithatypeofcompliancerequirementofafederalprogramwill <br />notbeprevented,ordetectedandcorrected,onatimelybasis.Asignificantdeficiencyininternalcontrol <br />overcompliance isadeficiency,oracombinationofdeficiencies,ininternalcontrolovercompliancewith <br />atypeofcompliancerequirementofafederalprogramthatislessseverethanamaterialweaknessin <br />internalcontrolovercompliance,yetimportantenoughtomeritattentionbythosechargedwith <br />governance. <br />Ourconsiderationofinternalcontrolovercompliancewasforthelimitedpurposedescribedinthefirst <br />paragraphofthissectionandwasnotdesignedtoidentifyalldeficienciesininternalcontrolover <br />compliancethatmightbematerialweaknessesorsignificantdeficiencies.Wedidnotidentifyany <br />deficienciesininternalcontrolovercompliancethatweconsidertobe materialweaknesses.However, <br />materialweaknessesmayexistthathavenotbeenidentified. <br />Thepurposeofthisreportoninternalcontrolovercomplianceissolelytodescribethescopeofour <br />testingofinternalcontrolovercomplianceandtheresultsofthattestingbasedontherequirementsof <br />OMBCircularA133.Accordingly,thisreportisnotsuitableforanyotherpurpose. <br />IslerCPA <br />ByGaryIskra,CPA,amemberofthefirm <br />Eugene,Oregon <br />December23,2015 <br />164 <br />