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INDEPENDENT! <br />5Lhw͸{REPORTONINTERNALCONTROL <br />OVERFINANCIALREPORTINGANDONCOMPLIANCEAND <br />OTHERMATTERSBASEDONANAUDITOFFINANCIAL <br />STATEMENTSPERFORMEDINACCORDANCEWITH <br />GOVERNMENTAUDITINGSTANDARDS <br />TotheHonorableMayorandMembersoftheCityCouncil <br />CityofEugene,Oregon <br />Wehaveaudited,inaccordancewiththeauditingstandardsgenerallyacceptedintheUnitedStatesof <br />Americaandthestandardsapplicabletofinancialauditscontainedin GovernmentAuditingStandards <br />issuedbytheComptrollerGeneraloftheUnitedStates,thefinancialstatementsofthegovernmental <br />activities,thebusinesstypeactivities,eachmajorfund,andtheaggregateremainingfundinformationof <br />CityofEugene,OregonΛͻƷŷĻ/źƷǤͼΜasofandfortheyearendedJune30,2016,andtherelatednotesto <br />thefinancialstatements,whichcollectivelycomprisethe/źƷǤ͸ƭbasicfinancialstatements,andhaveissued <br />ourreportthereondatedNovember21,2016. <br />InternalControlOverFinancialReporting <br />Inplanningandperformingourauditofthefinancialstatements,weconsideredthe/źƷǤ͸ƭinternalcontrol <br />overfinancialreporting(internalcontrol)todeterminetheauditproceduresthatareappropriateinthe <br />circumstancesforthepurposeofexpressingouropinionsonthefinancialstatements,butnotforthe <br />purposeofexpressinganopinionontheeffectivenessofthe/źƷǤ͸ƭinternalcontrol.Accordingly,wedo <br />notexpressanopinionontheeffectivenessofthe/źƷǤ͸ƭinternalcontrol. <br />A deficiencyininternalcontrol existswhenthedesignoroperationofacontroldoesnotallow <br />managementoremployees,inthenormalcourseofperformingtheirassignedfunctions,toprevent,or <br />detectandcorrect,misstatementsonatimelybasis.A materialweakness isadeficiency,orcombination <br />ofdeficiencies,ininternalcontrol,suchthatthereisareasonablepossibilitythatamaterialmisstatement <br />oftheentity'sfinancialstatementswillnotbeprevented,ordetectedandcorrectedonatimelybasis.A <br />significantdeficiency isadeficiency,oracombinationofdeficiencies,ininternalcontrolthatislesssevere <br />thanamaterialweakness,yetimportantenoughtomeritattentionbythosechargedwithgovernance. <br />bedinthefirstparagraphofthis <br />Ourconsiderationofinternalcontrolwasforthelimitedpurposedescri <br />sectionandwasnotdesignedtoidentifyalldeficienciesininternalcontrolthatmightbematerial <br />weaknessesorsignificantdeficiencies.Giventheselimitations,duringourauditwedidnotidentifyany <br />deficienciesininternalcontrolthatweconsidertobematerialweaknesses.However,material <br />weaknessesmayexistthathavenotbeenidentified. <br />ComplianceandOtherMatters <br />AspartofobtainingreasonableassuranceaboutwhethertheCity'sfinancialstatementsarefreefrom <br />materialmisstatement,weperformedtestsofitscompliancewithcertainprovisionsoflaws,regulations, <br />contracts,andgrantagreements,noncompliancewithwhichcouldhaveadirectandmaterialeffecton <br />thedeterminationoffinancialstatementamounts.However,providinganopiniononcompliancewith <br />thoseprovisionswasnotanobjectiveofouraudit,andaccordingly,wedonotexpresssuchanopinion. <br />Theresultsofourtestsdisclosednoinstancesofnoncomplianceorothermattersthatarerequiredtobe <br />reportedunder GovernmentAuditingStandards. <br />1976 Garden Ave., Eugene OR 97403 <br />541.342.5161 www.islercpa.com <br />159 <br />