Comprehensive Annual Financial Report (CAFR) - Johnson City

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Honorable Mayor and Board of CommissionersPage2Internal Control Over ComplianceManagement of the City is responsible for establishing and maintaining effective internal control overcompliance with the requirements oflaws, regulations, contracts, and grants applicable to federal programs. Inplanning and performing our audit, we considered the City's internal control over compliance with therequirements that could have a direct and material effect on a major federal program to determine the auditingprocedures for the purpose of expressing our opinion on compliance and to test and report on internal controlover compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion onthe effectiveness of internal control over compliance. Accordingly, we do not express ari opinion on theeffectiveness of the City's internal control over compliance.A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assigned ·functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federalprogram on a timely basis. A material weakness in internal control over compliance is a deficiency, orcombination of deficiencies, in internal control over compliance, such that there is a reasonable possibility thatmaterial noncompliance with a type of compliance requirement of a federal program will not be prevented, ordetected and corrected, on a timely basis.Our consideration of internal control over compliance was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internal control over compliancethat might be deficiencies, significant deficiencies, or material weaknesses. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses, as defined above.This report is intended solely for the information and use ofinanagement, Board of Commissioners, otherswithin the entity, federal awarding agencies, and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties.d~~tUri~ ,PLc_BLACKBURN, CHILDERS & STEAGALL, PLCJohnson City, TennesseeDecember 15, 2011209
CITY OF JOHNSON CITY, TENNESSEESCHEDULE OF FINDINGS AND QUESTIONED COSTS ·June 30, 2011Section I- Summary of Auditors' Results1. The auditors' report based on our audit and the report of other auditors expresses an unqualifiedopinion on the fmancial statements of the governmental activities, the business..:type activities, theaggregate discretely presented component units, each major fund, arid the aggregate remaining fundinformation of the City of Johnson City, Tennessee (the "City").2. There are four significant deficiencies relating to the audit of the financial statements, however noneare considered to be a material weakness.3. No instances of noncompliance material to the financial statements of the City, which would berequired to be reported in accordance with Government Auditing Standards, were disclosed during theaudit. .4. There are no significant deficiencies relating to the audit of the major federal award programs.5. The auditors' report on compliance for the major federal award programs for the City expresses anunqualified opinion on all major federal programs.6. There are no audit findings relative to the major federal award programs that are required to bedisclosed in accordance. with section 510(a) ofOMB Circular A-133.7. The programs tested as major programs were as follows:ProgramTitle II, Part A, U.S. Department of EducationHeroes, U.S. Department of EducationEducation Jobs Grant, ARRA, U.S. Department of EducationFirst to the Top Grant, ARRA, U.S. Department of EducationARRA Education StabilizationARRA and Infrastructure Projects, Department of TransportationFederal Transportation AdministrationCommunity Development Block GrantNational School Breakfast ProgramNational School Lunch ProgramARRA Central Energy Grant, Department of EnergyCFDANumber84.367 A84.184L84.41084.39584.39720.20520.50714.21810.55310.55581.128210
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Comprehensive Annual Financial Report (CAFR) - Johnson City

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