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INDEPENDENT! <br />5Lhw͸{REPORTONCOMPLIANCEFOR <br />EACHMAJORPROGRAMANDONINTERNALCONTROL <br />OVERCOMPLIANCEREQUIREDBYTHEUNIFORMGUIDANCE <br />TotheHonorableMayorandMembersoftheCityCouncil <br />CityofEugene,Oregon <br />ReportonComplianceforEachMajorFederalProgram <br />WehaveauditedtheCityofEuŭĻƓĻ͸ƭΛͻƷŷĻ/źƷǤͼΜcompliancewiththetypesofcompliancerequirements <br />describedinthe OMBComplianceSupplement thatcouldhaveadirectandmaterialeffectoneachofthe <br />/źƷǤ͸ƭmajorfederalprogramsfortheyearendedJune30,2016.The/źƷǤ͸ƭmajorfederalprogramsare <br />identifiedinthesummaryofğǒķźƷƚƩ͸ƭresultssectionoftheaccompanyingscheduleoffindingsand <br />questionedcosts. <br />ağƓğŭĻƒĻƓƷ͸ƭResponsibility <br />Managementisresponsibleforcompliancewithfederalstatutes,regulations,andthetermsand <br />conditionsofitsfederalawardsapplicabletoitsfederalprograms. <br />!ǒķźƷƚƩ͸ƭResponsibility <br />Ourresponsibilityistoexpressanopiniononcomplianceforeachofthe/źƷǤ͸ƭmajorfederalprograms <br />basedonourauditofthetypesofcompliancerequirementsreferredtoabove.Weconductedouraudit <br />ofcomplianceinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica; <br />thestandardsapplicabletofinancialauditscontainedin GovernmentAuditingStandards,issuedbythe <br />ComptrollerGeneraloftheUnitedStates;andtheauditsrequirementsofTitle2U.S.CodeofFederal <br />Regulations Part200,UniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsfor <br />FederalAwards(UniformGuidance).ThosestandardsandtheUniformGuidancerequirethatweplan <br />andperformtheaudittoobtainreasonableassuranceaboutwhethernoncompliancewiththetypesof <br />compliancerequirementsreferredtoabovethatcouldhaveadirectandmaterialeffectonamajor <br />federalprogramoccurred.Anauditincludesexamining,onatestbasis,evidenceaboutthe/źƷǤ͸ƭ <br />compliancewiththoserequirementsandperformingsuchotherproceduresasweconsiderednecessary <br />inthecircumstances. <br />Webelievethatourauditprovidesareasonablebasisforouropiniononcomplianceforeachmajor <br />federalprogram.However,ourauditdoesnotprovidealegaldeterminationoftheCity'scompliance. <br />OpiniononEachMajorFederalProgram <br />plied,inalletypsofcompliancerequirements <br />Inouropinion,theCitycommaterialrespects,withthe <br />referredtoabovethatcouldhaveadirectandmaterialeffectoneachofitsmajorfederalprogramsfor <br />theyearendedJune30,2016. <br />OtherMatters <br />Theresultsofourauditingproceduresdisclosedinstancesofnoncomplicance,whicharerequiredtobe <br />reportedinaccordancewiththeUniformGuidanceandwhicharedescribedintheaccompanying <br />1976 Garden Ave., Eugene OR 97403 <br />541.342.5161 www.islercpa.com <br />163 <br />