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THE HUGHES SPRINGS INDEPENDENT SCHOOL DISTRICT ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED AUGUST 31, 2009_part7

Kiểm soát nội bộ việc tuân thủ các chính quyền của Hughes Springs Quận trường độc lập chịu trách nhiệm thiết lập và duy trì kiểm soát nội bộ hiệu quả hơn phù hợp với yêu cầu của pháp luật, quy định, hợp đồng và trợ cấp đối với các chương trình liên bang. Lập kế hoạch và thực hiện kiểm toán của chúng tôi, chúng tôi xem xét kiểm soát nội bộ của Học Khu việc tuân thủ với các yêu cầu mà có thể có một hiệu ứng trực tiếp. | Internal Control Over Compliance The administration of Hughes Springs Independent School District is responsible for establishing and maintaining effective internal control over compliance with requirements of laws regulations contracts and grants applicable to federal programs. In planning and performing our audit we considered the District s internal control over 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 but not for the purpose of expressing an opinion of the effectiveness of internal control over compliance. Accordingly we do not express an opinion on the effectiveness of the District s internal control over compliance. A control deficiency in an entity s internal control over compliance 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 noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency or combination of control deficiencies that adversely affects the entity s ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity s internal control. A material weakness is a significant deficiency or a combination of significant deficiencies that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity s internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in .