Table of Contents Table of Contents
Previous Page  251 / 270 Next Page
Information
Show Menu
Previous Page 251 / 270 Next Page
Page Background

172

City of Raleigh

Single Audit Section

Report of Independent Auditor on Compliance for Each Major Federal Program 

and on Internal Control over Compliance in Accordance with OMB Uniform Guidance 

and the State Single Audit Implementation Act 

To the Honorable Mayor and

Members of the City Council

City of Raleigh, North Carolina

Report on Compliance for Each Major Federal Program 

We have audited the City of Raleigh, North Carolina (the “City”), compliance with the types of compliance

requirements described in the OMB

Compliance Supplement

and the

Audit Manual for Governmental Auditors in

North Carolina

, issued by the Local Government Commission, that could have a direct and material effect on each

of the City’s major federal programs for the year ended June 30, 2016. The City’s major federal programs are

identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned

costs.

Management’s Responsibility 

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants

applicable to its federal programs.

Auditor’s Responsibility 

Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on

our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in

accordance with auditing standards generally accepted in the United States of America; the standards applicable

to financial audits contained in

Government Auditing Standards

, issued by the Comptroller General of the United

States; and the audit requirements of Title 2 U.S.

Code of Federal Regulations

(CFR) Part 200,

Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

(Uniform Guidance),

and the State Single Audit Implementation Act. Those standards, the Uniform Guidance, and the State Single

Audit Implementation Act require that we plan and perform the audit to obtain reasonable assurance about

whether noncompliance with the types of compliance requirements referred to above that could have a direct and

material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about

the City’s compliance with those requirements and performing such other procedures as we considered necessary

in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal

program. However, our audit does not provide a legal determination of the City’s compliance.

Opinion on Each Major Federal Program 

In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to

above that could have a direct and material effect on each of its major federal programs for the year ended

June 30, 2016.

Report on Internal Control over Compliance 

Management of the City is responsible for establishing and maintaining effective internal control over compliance

with the types of compliance requirements referred to above. In planning and performing our audit of compliance,

we considered the City’s internal control over compliance with the types of requirements that could have a direct

and material effect on each major federal program to determine the auditing procedures that are appropriate in the

circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test

and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of

expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an

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