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purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, <br />we do not express an opinion on the effectiveness of the Organization'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 assigned <br />functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a <br />federal program on a timely basis. A material weakness in internal control over compliance is a <br />deficiency, or combination of deficiencies, in internal control over compliance, such that there is a <br />reasonable possibility that material noncompliance with a type of compliance requirement of a federal <br />program will not be prevented, or detected and corrected, on a timely basis. <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 deficiencies, significant deficiencies, or material weaknesses. We did not <br />identify any deficiencies in internal control over compliance that we consider to be material weaknesses, <br />as defined above. However, we identified a certain deficiency in internal control over compliance that we <br />consider to be a significant deficiency as described in the accompanying schedule of findings and <br />questioned costs as item 2010-01. A significant deficiency in internal control over compliance is a <br />deficiency, or a combination of deficiencies, in internal control over compliance with a type of <br />compliance requirement of a federal program that is less severe than a material weakness in internal <br />control over compliance, yet important enough to merit attention by those charged with governance. <br />The Organization's response to the finding identified in our audit is described in the accompanying <br />schedule of findings and questioned costs. We did not audit the Organization's response and, accordingly, <br />we express no opinion on the response. <br />This report is intended solely for the information and use of the Mayor, City Council, management and <br />others within the Organization and federal awarding agencies, and passthrough entities and is not <br />intended to be and should not be used by anyone other than these specified parties. <br />a;,uz, ? 0 16nned zcP <br />Certified Public Accountants <br />Newport Beach, California <br />September 10, 2010 <br />19CA0