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107 <br />• Consideration of internal control as a <br />basis for designing audit procedures. <br />No opinion on internal control. <br />• Two deficiencies reported <br />• The deficiencies are listed in the <br />Internal Control Report. <br />• Finance Department has included their <br />response to these findings in the <br />internal Control Report <br />TAurGCs REOPATH, Lro. <br />Legal Compliance— no findings in 2010 <br />or 2011 <br />Internal Control <br />— Findings repeated in 2011: <br />• Lack of segregation of duties <br />• Oversight of financial statement preparation <br />® TAUTGEs RFOPATH. tT9. <br />..... .. ... .. - Crr•1ird AiMkArcaunm.M� <br />2005-2011 Findings <br />Internal Control <br />Legal <br />Material <br />Significant <br />Year <br />Compliance <br />Weakness <br />Deficiency <br />Total <br />2005 <br />2 <br />2 <br />4 <br />S <br />2008" <br />2 <br />2 <br />7 <br />9 <br />2007 <br />1 <br />2 <br />6 <br />6 <br />2008 <br />0 <br />1 <br />3 <br />4 <br />2009 <br />0 <br />0 <br />2 <br />2 <br />2010 <br />0 <br />0 <br />2 <br />2 <br />2011 <br />0 <br />1 <br />1 <br />2 <br />` new standards <br />effective <br />® TAUTGEs RFOPATH. tT9. <br />..... .. ... .. - Crr•1ird AiMkArcaunm.M� <br />