2001 Comprehensive Annual Financial Report

Home Browse Search

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ~~k,~~,p STATE ~F INDIANA r~, :r } ~. - ;~ - ~'' ,.• +, ' i` AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD'aF ACCOUNTS ~` ..-~. `\ ..+~1e... 342 WEST V~ASHINGT4N STREET 4TH FLOOR, ROOM E418 INDIANAPOLIS, INDIANA 46204 2765 Telephone: X317) 232 2513 Fax: (317} 232-4711 web Site: www.state.in.us/sbaa. INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 T0. THE OFFICIALS OF THE CITY OF SOUTH BEND, ST. JOSEPH COUNTY, INDIANA Compliance We have audited the compliance of the City of South Bend ~City~ with the types of compliance require- ments described in the U.S. Office of Management and Budget BOMB} Circular A-133 Compliance Suanlement that are applicable to each of its major federal programs for the year ended December 31, 2001. The City's major federal programs are idea#ified in the Summary of Auditor's Results section of the accompanying Sched- ule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the City's management. Our responsibility is to express an opinion on the City's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comp- trollerGeneral ofthe United States; and OMB Circular A-133, Audits of States, Local Governments, and_,Non- Profit Or anizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements refer- red to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and per- formingsuch other procedures aswe considered necessary in the circumstances. We believe that ouraudit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the City's compliance with those requirements. In our opinion, the City complied in all material respects with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 2001. Internal Control Over Compliance The management of the City is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the City's internal control over compliance with require- mentsthat could have a direct and material effect on a major federal program in order to determine our audit- ingprocedures for the purpose of expressing our opinion on compliance and to test and report on internal con- trol over compliance in accordance with OMB Circular A-133. 149