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Opinion on Each Major Federal Program Tit our opinion, the Oty complied, in all material respects, with the types of compliance requirements relered to above that could have a direct and material ellea on each of its major federal programs for the year ended June -10, 2020- Report on internal Control over Compliance Management of the City is responsible for establishing and maintaining effective internal control over conrpliarrce with the, types of compliance regttirements rcfcrred to above. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of compliance requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on interial control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance. A de)`icietuy in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of perfin-minty their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material n•eahness in internal control over cornphawe is a deficiency, or combinalion of deliciencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A siIzniJiea;la deficiency in internal corrlrol over conaplittoce is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requircnicnt of a federal program that is less severe than a material weakness in internal control civet compliance, yet important enough to merit attention by those char-ged with governance. Our consideration of internsl control over compliance was for the, limited purpose descrihed in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identity any deficiencies in internal control over compliance that we consider to be material weaknesses. however. material weaknesses may exist that have not been identified. 'I he purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. City Council 12 — 8 4/20/2021 4