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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS <br />APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER <br />COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 <br />(Continued) <br />A control deficiency in a City's internal control over compliance exists when the design or operation of <br />a control does not allow management or employees, in the normal course of pertorming their assigned <br />functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a <br />timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that <br />adversely affects the entity's ability to administer a federal program such that there is more than a remote <br />likelihood that noncompliance with a type of compliance requirement of a federal program that is more than <br />inconsequential will not be prevented or detected by the entity's internal control. <br />A material weakness is a significant deficiency, or combination of significant deficiencies, that results <br />in more than a remote likelihood that material noncompliance with a type of compliance requirement of a <br />federal program will not be prevented or detected by the entity's internal control. <br />Our consideration of the internal control over compliance was forthe limited purpose described in the <br />first paragraph of this section and would not necessarily identify disclose all deficiencies in internal control that <br />might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal con- <br />trolover compliance that we consider to be significant deficiencies or material weaknesses, as defined above. <br />This report is intended solely for the information and use of the City's management, federal awarding <br />agencies and pass-through entities and is not intended to be and should not be used by anyone other than <br />these specified parties. In accordance with Indiana Code 5-11-5-1, this report is a part of the public records of <br />the State Board of Accounts and of the office examined. <br />STATE BOARD OF ACCOUNTS <br />May 25, 2007 <br />184 <br />