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<br />Segregation of Duties <br /> <br />Our consideration of internal control disclosed that the Commission has an inherent <br />reportable condition associated with the size of its accounting nmction. The size of the <br />Commission is such that optimum internal control achieved through adequate segregation <br />of incompatible duties among accounting personnel is not feasible. As such, management <br />should maintain sufficient oversight to avoid errors and in-egularities. This situation is <br />common to Organizations of tIllS size and any changes should be reviewed from a cost <br />benefit perspective. <br /> <br />A material weakness is a condition in which the design or operation of one or more of the <br />internal control components does not reduce to a relatively low level the risk that misstatements <br />in amounts that would be material in relation to the financial statements being audited may occur <br />and not be detected within a timely period by employees in the norn1a1 course of perfOlming their <br />assigned nmctions. Our consideration of the internal control over financial reporting would not <br />necessarily disclose all matters in the internal control that might be reportable conditions and, <br />accordingly, would not necessarily disclose all reportable conditions that are also considered to <br />be material weaknesses. However, we believe the reportable condition described above is not a <br />material weakness. <br /> <br />This report is intended solely for the infOlmation and use of the Commissioners, management, <br />and member cities and is not intended to be and should not be used by anyone other than these <br />specified parties. <br /> <br /> <br />r'~/~~ <br /> <br />April 11, 2005 <br /> <br />P.22) <br />