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176

City of Raleigh

Single Audit Section

Report of Independent Auditor on Compliance for Each Major State Program 

and on Internal Control over Compliance in Accordance with the 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 State Program 

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

requirements described in 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 state programs

for the year ended June 30, 2016. The City’s major state 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 state programs.

Auditor’s Responsibility 

Our responsibility is to express an opinion on compliance for each of the City’s major state 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 applicable sections 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),

as described in the

Audit Manual for Governmental Auditors in North Carolina,

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

state 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 state

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

Opinion on Each Major State 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 its major state program 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 a major state program to determine the auditing procedures that are

appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major state

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.