Table of Contents Table of Contents
Previous Page  253 / 270 Next Page
Information
Show Menu
Previous Page 253 / 270 Next Page
Page Background

174

City of Raleigh

Single Audit Section

A deficiency in internal control over compliance exists when the design or operation of a control over compliance

does not allow management or employees, in the normal course of performing their assigned functions, to

prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a

timely basis. A material weakness in internal control over compliance is a deficiency, or combination of

deficiencies, in internal control over compliance, such that there is a reasonable possibility that material

noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected

and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a

combination of deficiencies, in internal control over compliance with a type of compliance requirement of a

federal program that is less severe than a material weakness in internal control over compliance, yet important

enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first

paragraph of this section and was not designed to identify all deficiencies in internal control over compliance

that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal

control over compliance that we consider to be material weaknesses. However, material weaknesses may exist

that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of

internal control over compliance and the results of that testing based on the requirements of the Uniform

Guidance. Accordingly, this report is not suitable for any other purpose.

Raleigh, North Carolina

October 26, 2016