FY2016 CCDOA Financial Report as of 6302016.pdf - page 165

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EOE
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Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards
To the Honorable Board of County Commissioners
Clark County Department of Aviation
Clark County, Nevada
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in
Government Auditing Standards
,
issued by the Comptroller General of the United States, the financial statements of Clark County
Department of Aviation, Clark County, Nevada (the Department), as of and for the year ended June 30,
2016, and the related notes to the financial statements, and have issued our report thereon dated October
31, 2016
Internal Control over Financial Reporting
In planning and performing our audit, we considered the Department’s internal control over financial
reporting (internal control) to determine the audit procedures that are appropriate in the circumstances
for the purpose of expressing our opinion on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the Department’s internal control. Accordingly, we do not
express an opinion on the effectiveness of the Department’s internal control.
A
deficiency in internal control
exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A
material weakness
is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the District’s financial statements will not be prevented, or detected and corrected on a
timely basis. A
significant deficiency
is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Department’s financial statements are free
of material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit, and accordingly, we do not express
such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under
Government Auditing Standards
.
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