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Opinion on Each Major Federal Program <br />In our opinion, the City complied, in all material respects, with the types of compliance requirements <br />referred to above that could have a direct and material effect on each of its major federal programs for <br />the year ended June 30, 2019. <br />Report on Internal Control over Compliance <br />Management of the City is responsible for establishing and maintaining effective internal control over <br />compliance with the types of compliance requirements referred to above. In planning and performing <br />our audit of compliance, we considered the City's internal control over compliance with the types of <br />compliance requirements that could have a direct and material effect on each major federal program to <br />determine the auditing procedures that are appropriate in the circumstances for the purpose of <br />expressing an opinion on compliance for each major federal program and to test and report on internal <br />control over compliance in accordance with the Uniform Guidance, but not for the purpose of <br />expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not <br />express an opinion on the effectiveness of the City's internal control over compliance. <br />A deficiency in internal control over compliance exists when the design or operation of a control over <br />compliance does not allow management or employees, in the normal course of performing their <br />assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance <br />requirement of a federal program on a timely basis. A material weakness in internal control over <br />compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such <br />that there is a reasonable possibility that material noncompliance with a type of compliance <br />requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A <br />significant deficiency in internal control over compliance is a deficiency, or a combination of <br />deficiencies, in internal control over compliance with a type of compliance requirement of a federal <br />program that is less severe than a material weakness in internal control over compliance, yet important <br />enough to merit attention by those charged with governance. <br />Our consideration of internal control over compliance was for the limited purpose described in the first <br />paragraph of this section and was not designed to identify all deficiencies in internal control over <br />compliance that might be material weaknesses or significant deficiencies. We did not identify any <br />deficiencies in internal control over compliance that we consider to be material weaknesses. However, <br />material weaknesses may exist that have not been identified. <br />The purpose of this report on internal control over compliance is solely to describe the scope of our <br />testing of internal control over compliance and the results of that testing based on the requirements of <br />the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. <br />196-8 <br />