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OAR162100230InternalControl <br />Inplanningandperformingouraudit,weconsideredCityof9ǒŭĻƓĻ͸ƭinternalcontroloverfinancial <br />reporting(internalcontrol)asabasisfordesigningourauditingproceduresforthepurposeofexpressing <br />niononthe <br />ouropiniononthefinancialstatements,butnotforthepurposeofexpressinganopi <br />effectivenessofCityof9ǒŭĻƓĻ͸ƭinternalcontrol.Accordingly,wedonotexpressanopiniononthe <br />effectivenessofCityof9ǒŭĻƓĻ͸ƭinternalcontrol. <br />A deficiencyininternalcontrol existswhenthedesignoroperationofacontroldoesnotallow <br />managementoremployees,inthenormalcourseofperformingtheirassignedfunctions,toprevent,or <br />detectandcorrect,misstatementsonatimelybasis.A materialweakness isadeficiency,orcombination <br />ofdeficiencies,ininternalcontrol,suchthatthereisareasonablepossibilitythatamaterialmisstatement <br />oftheentity'sfinancialstatementswillnotbeprevented,ordetectedandcorrected,onatimelybasis.A <br />significantdeficiency isadeficiency,oracombinationofdeficiencies,ininternalcontrolthatislesssevere <br />thanamaterialweakness,yetimportantenoughtomeritattentionbythosechargedwithgovernance. <br />Ourconsiderationofinternalcontrolwasforthelimitedpurposedescribedinthefirstparagraphofthis <br />sectionandwasnotdesignedtoidentifyalldeficienciesininternalcontrolthatmightbematerial <br />weaknessesorsignificantdeficiencies.Giventheselimitations,duringourauditwedidnotidentifyany <br />deficienciesininternalcontrolthatweconsidertobematerialweaknesses.However,material <br />weaknessesmayexistthathavenotbeenidentified. <br />ThisreportisintendedsolelyfortheinformationanduseoftheHonorableMayor,membersoftheCity <br />Council,theCityManager,managementoftheCityofEugeneandtheOregonSecretaryofStateandis <br />notintendedtobeandshouldnotbeusedbyanyoneotherthanthosespecifiedparties. <br />ISLERCPA <br />By:GaryIskra,CPA,amemberofthefirm <br />Eugene,Oregon <br />November21,2016 <br />156 <br />