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Internal Control Over Compliance <br />~ The management of the County is responsible for establishing and maintaining effective internal <br />control over compliance with requirements of laws, regulations, contracts and grants applicable to <br />State programs. In planning and performing our audit, we considered the County's internal control <br />over compliance with requirements that could have a direct and material effect on a major State <br />program in order to determine our auditing procedures for the purpose of expressing our opinion on <br />i compliance and to test and report on internal control over compliance in accordance with OMB <br />Circular A-133 and the State Single Audit Implementation Act. <br />• <br />I~ <br />I• <br />I• <br />I• <br />I• <br />I• <br />Our consideration of the internal control over compliance would not necessarily disclose all matters in <br />the internal control that might be material weaknesses. A material weakness is a condition in which <br />the design or operation of one or more of the internal control components does not reduce to a <br />relatively low level the risk that noncompliance with applicable requirements of laws, regulations, <br />contracts and grants that would be material in relation to a major State program being audited may <br />occur and not be detected within a timely period by employees in the normal course of performing <br />their assigned functions. We noted no matters involving the internal control over compliance and its <br />operation that we consider to be material weaknesses. <br />This report is intended solely for the information and use of the Board of County Commissioners, <br />management, federal awarding agencies, state funding agencies, and pass-through entities and is not <br />intended to be and should not be used by anyone other than these specified parties. <br /> <br />October 6, 1999 <br />• -6- <br />