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A deficiency in internal control over compliance exists when the design or operation of a control <br /> over compliance does not allow management or employees, in the normal course of performing <br /> their assigned functions, to prevent, or detect and correct noncompliance with a type of <br /> compliance requirement of a federal program on a timely basis. A material weakness in internal <br /> control over compliance is a deficiency, or combination of deficiencies, in internal control over <br /> compliance, such that there is reasonable possibility that material noncompliance with a type of <br /> compliance requirement of a federal program will not be prevented, or detected and corrected, on <br /> a timely basis. <br /> Our consideration of internal control over compliance-was for the limited purpose described in the <br /> first paragraph of this section and was not designed to identify all deficiencies in internal control <br /> over compliance that might be deficiencies or significant deficiencies or material weaknesses.We <br /> did not identify any deficiencies in internal control over compliance that we consider to be material <br /> weaknesses, as defined above. <br /> This report is intended solely for the information and use of management, others within the <br /> organization, members of the Board of Directors, and federal and State awarding agencies and <br /> pass-through entities and is not intended to be and should not be used by anyone other than <br /> these specified parties. <br /> PETWAY MILLS&PEARSON, PA <br /> Certified Public Accountants <br /> Zebulon, North Carolina <br /> December 12,2011 <br /> 23 <br /> I <br />