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Responsibilities for the Audit of Compliance <br />Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance <br />based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not <br />a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing <br />Standards,and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting <br />material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, <br />forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance <br />requirements referred to above is considered material if there is a substantial likelihood that, individually or in the <br />aggregate, it would influence the judgment made by a reasonable user of the <br />compliance with the requirements of each major federal program as a whole. <br />In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the <br />Uniform Guidance, we: <br />Exercise professional judgment and maintain professional skepticism throughout the audit. <br />Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform <br />audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence <br />compliance requirements referred to above and performing such other <br />procedures as we considered necessary in the circumstances. <br />audit procedures that are appropriate in the circumstances and to test and report on internal control over <br />compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the <br />We are required to communicate with those charged with governance regarding, among other matters, the planned scope <br />and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that <br />we identified during the audit. <br />Report on Internal Control Over Compliance <br />A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not <br />allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and <br />correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material <br />weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over <br />compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance <br />requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant <br />deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over <br />compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in <br />internal control over compliance, yet important enough to merit attention by those charged with governance. <br />Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal <br />control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. <br />Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we <br />consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in <br />internal control over compliance may exist that were not identified. <br />Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over <br />compliance. Accordingly, no such opinion is expressed. <br />7 <br />audit procedures that are appropriate in the circumstances and to test and report on internal control over <br />compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the <br />We are required to communicate with those charged with governance regarding, among other matters, the planned scope <br />and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that <br />we identified during the audit. <br />Report on Internal Control Over Compliance <br />205