COM 0021.000 1996-1998 - Laserfiche WebLink

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Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. We did note other administrative and operating matters. Our comments, arranged by department, are presented herewith. This report is intended for the information of the County Administration and the County Council. However,t/his report is a ma/tter of public record and its distribution is not limited. October 25, 1996 -2-