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168

City of Raleigh

Financial Section

Report of Independent Auditor on Internal Control over Financial Reporting 

and on Compliance and Other Matters Based on an Audit of Financial Statements 

Performed in Accordance with

Government Auditing Standards

To the Honorable Mayor and

Members of the City Council

City of Raleigh, North Carolina

We have audited, in accordance with the auditing standards generally accepted in the United States of America

and the standards applicable to financial audits contained in

Government Auditing Standards

issued by the

Comptroller General of the United States, the financial statements of the governmental activities, the business-

type activities, each major fund, and the aggregate remaining fund information of City of Raleigh, North Carolina

(the “City”), as of and for the year ended June 30, 2016, and the related notes to the financial statements, which

collectively comprise the City’s basic financial statements, and have issued our report thereon dated

October 26, 2016.

Internal Control over Financial Reporting 

In planning and performing our audit of the financial statements, we considered the City’s internal control over

financial reporting (“internal control”) to determine the audit procedures that are appropriate in the

circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of

expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an

opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,

misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in

internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial

statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a

deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet

important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section

and was not designed to identify all deficiencies in internal control that might be material weaknesses or

significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal

control that we consider to be material weaknesses. However, material weaknesses may exist that have not

been identified.

Compliance and Other Matters 

As part of obtaining reasonable assurance about whether the City’s financial statements are free from material

misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and

grant agreements, noncompliance with which could have a direct and material effect on the determination of

financial statement amounts. However, providing an opinion on compliance with those provisions was not an

objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no

instances of noncompliance or other matters that are required to be reported under

Government Auditing

Standards

.