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REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD <br />HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR <br />PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN <br />ACCORDANCE WITH OMB CIRCULAR A-133 <br />To the Honorable Mayor and Members of the City Council <br />City of Eugene, Oregon <br />Compliance <br />We have audited the City of Eugene’s (“the City”) compliance with the types of compliance <br />requirements described in the OMB Circular A-133 Compliance Supplement that could have a <br />direct and material effect on each of its major federal programs for the year ended June 30, 2011. <br />The City’s major federal programs for the year ended June 30, 2011. The City’s major federal <br />programs are identified in the summary of auditor’s results section of the accompanying schedule <br />of findings and questioned costs. Compliance with the requirements of laws, regulations, <br />contracts, and grants applicable to each of its major federal programs is the responsibility of the <br />City’s management. Our responsibility is to express an opinion on the City’s compliance based <br />on our audit. <br />We conducted our audit of compliance in accordance with auditing standards generally accepted <br />in the United States of America; the standards applicable to financial audits contained in <br />Government Auditing Standards issued by the Comptroller General of the United States; and <br />OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those <br />standards and OMB Circular A-133 require that we plan and perform the audit to obtain <br />reasonable assurance about whether noncompliance with the types of compliance requirements <br />referred to above that could have a direct and material effect on a major federal program <br />occurred. An audit includes examining, on a test basis, evidence about the City’s compliance <br />with those requirements and performing such other procedures as we considered necessary in <br />the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our <br />audit does not provide a legal determination of the City's compliance with those requirements. <br />In our opinion, the City complied, in all material respects, with the compliance requirements <br />referred to above that could have a direct and material effect on each of its major federal <br />programs for the year ended June 30, 2011. <br />Internal Control Over Compliance <br />The management of the City is responsible for establishing and maintaining effective internal <br />control over compliance with the requirements of laws, regulations, contracts,and grants <br />applicable to federal programs. In planning and performing our audit, we considered the City’s <br />internal control over compliance with requirements that could have a direct and material effect on <br />a major federal program in order to determine our auditing procedures for the purpose of <br />expressing our opinion on compliance and to test and report on internal control over compliance <br />in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the <br />effectiveness of internal control over compliance. Accordingly, we do not express an opinion on <br />the effectiveness of the City's internal control over compliance. <br />159 <br />