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Adeficiency in internal control over compliance exists when the design or operation of a control <br />over compliance does not allow management or employees, in the normal course of performing <br />their assigned functions, to prevent, or detect and correct, noncompliance with a type of <br />compliance requirement of a federal program on a timely basis. A material weaknessin internal <br />control over compliance is a deficiency, or combination of deficiencies, in internal control over <br />compliance, such that there is a reasonable possibility that material noncompliance with a type of <br />compliance requirement of a federal program will not be prevented, or detected and corrected, on <br />a timely basis. <br />Our consideration of internal control over compliance was for the limited purpose described in the <br />first paragraph of this section and was not designed to identify all deficiencies in internal control <br />over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We <br />did not identify any deficiencies in internal control over compliance that we consider to be material <br />weaknesses, as defined above. <br />This report is intended solely for the information and use of management, City Council, others <br />within the entity, federal awarding agencies, and pass-through entities and is not intended to be <br />and should not be used by anyone other than these specified parties. <br />Isler CPA <br />By Gary Iskra, CPA, a member of the firm <br />Eugene. Oregon <br />December 15, 2011 <br />160 <br />