2003-253E - Laserfiche WebLink

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compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133 . We noted certain matters involving the internal control over compliance and its operation that we consider to be reportable conditions . Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over compliance that, in our judgment, could adversely affect Grow ' s ability to administer a major federal program in accordance with the applicable requirements of laws , regulations , contracts , and grants . Reportable conditions are described in the accompanying schedule of findings and questioned costs as items , 02-01 , 02=02, 02-03 and 02-04 . A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with the applicable requirements of laws , regulations , contracts , and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions . Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions , and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses . However, of the reportable conditions described above, we consider all items to be material weaknesses . This report is intended solely for the information and use of management, the Board of Directors and federal and state awarding agencies and pass -through entities . However, this report is a matter of public record and its distribution is not limited. O ' Haire, Kmetz, Nuttall, Field & Co. , chartered Certified Public Accountants January 10, 2003 - 12-