CITY OF AKRON
SUMMIT COUNTY
SINGLE AUDIT
FOR THE YEAR ENDED DECEMBER 31, 2008
CITY OF AKRON
SUMMIT COUNTY
TABLE OF CONTENTS
TITLE
PAGE
Independent Accountants’ Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters
Required by Government Auditing Standards ........................................................................................... 1
Independent Accountants’ Report on Compliance with Requirements
Applicable to Each Major Federal Program and on Internal Control Over
Compliance in Accordance with OMB Circular A-133 ............................................................................... 3
Supplemental Schedule of Expenditures of Federal Awards ........................................................................ 7
Notes to Supplemental Schedule of Expenditures of Federal Awards ......................................................... 9
Schedule of Findings and Questioned Costs .............................................................................................. 11
Schedule of Prior Audit Findings ................................................................................................................. 17
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101CentralPlazaSouth/700ChaseTower/Canton,OH447021509
Telephone:(330)4380617(800)4439272Fax:(330)4710001
www.auditor.state.oh.us
INDEPENDENT ACCOUNTANTS’ REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
REQUIRED BY GOVERNMENT AUDITING STANDARDS
City of Akron
Summit County
166 South High Street
Akron, Ohio 44308
To the City Council:
We have audited the financial statements of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the City of Akron, Summit County, Ohio, (the
City) as of and for the year ended December 31, 2008, which collectively comprise the City’s basic
financial statements and hav