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A control deficiency in an entity's internal control over compliance exists when the design or operation of a control does not <br />allow management or employees, in the nonnal course of perfornung theu assigned functions, to prevent or detect noncompiiance <br />with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or <br />combination of control deficiencies, that adversely affects the entity's ability to administer a federal program such that there is <br />more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than <br />inconsequential will not be prevented or detected by the entity's internal control. <br />A material weakness is a si,,onificant deficiency, or combination of sijnificant deficiencies, that results in more than a remote <br />likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or <br />detected by the entity's internal control. <br />Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section <br />and would not necessarily identify all deficiencies in intemal control that might be significant deficiencies or material <br />weaknesses. We did not identify any deficiencies in internal control that might be significant deficiencies or material wealrnesses. <br />This report is intended solely for the information and use of management, the Board, and others within the entity, and federal <br />awarding agencies and pass-throuah entities and is not intended to be and should not be used by anyone other than these specified <br />parties. <br />~W14~,X, / ~a/ ~c <br />Arnold, Walker, Arnold & Co., P.C. <br />January 7, 2009 <br />OOG176' <br />