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For the purpose of this report, we have classified the significant internal control structure policies and procedures in the following categories: . City Cycles and Segments ♦ Revenue ,. ♦ Receipts � ♦ Expenditures/expense ♦ Financing ♦ Financiai reporting General ♦ 1 ♦ ♦ ♦ ♦ ♦ Requirements: Political activity Davis-Bacon Act Civil rights Cash management Relocation assistance and real Federal financial reports Allowa6le costs/cost principles Drug-free work place Administrative requirements property acquisition Specific Requirements: ♦ Types of services ♦ Eligibility ♦ Matching, level of effort, or earmarking ♦ Reporting Claims for Advances and Reimbursements Amounts Claimed or Used for Matching ror all of the internal control structure categories listed above, we o6tained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. During the year ended December 31, 1990, the city had no major federal financial assistance programs and expended 100X of its total federal financial assistance under the nonmajor federal financial assistance program - Community Development Block Grant. We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we have considered relevant to preventing or detecting material noncompliance with specific requirements, general require- ments, and requirements governing claims for advances and reim6ursements and amounts claimed or used for matching that are applicable to the aforementioned nonmajor pro�ram. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. Our consideration of the internal control structure vould r.ot necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, uould not necessarily disclose a11 reportable conditions that are also considered to be material weaknesses under standards established by the American Institute of Certified Pu61ic Accountants. � Eide� Helmeke & Co.