City of Akron
166 South High Street
Akron, Ohio 44308
To the City Council:
In accordance with Government Auditing Standards applicable to financial audits, we have audited the
financial statements of the City of Akron, Summit County, Ohio, (the City) as of and for the year ended
December 31, 2004, and have issued our report thereon dated June 30, 2005.
Government Auditing Standards also require that we describe the scope of our testing of compliance with
laws and regulations and internal control over financial reporting and report any irregularities, illegal acts,
other material noncompliance, and reportable conditions in internal controls. We have issued the
required report dated June 30, 2005, for the year ended December 31, 2004.
Office of Management and Budget Circular A-133 requires that we report all material (and certain
immaterial) instances of noncompliance, and reportable conditions in internal control, related to major
federal financial assistance programs. We have issued the required report dated August 19, 2005, for the
year ended December 31, 2004.
We are also submitting for your consideration the following comments on the City’s compliance with
applicable laws and regulations and on its internal controls. These comments reflect matters that, while
in our opinion do not represent material instances of noncompliance or reportable internal control
conditions, we believe represent matters for which improvements in compliance or internal controls or
operational efficiencies might be achieved. Due to the limited nature of our audit, we have not fully
assessed the cost-benefit relationship of implementing the recommendations suggested below.
However, these comments reflect our continuing desire to assist your City. If you have any questions or
concerns regarding these comments please do not hesitate to contact us.
* Denotes a comment repeated from the 2003 fiscal year audit.
Ohio Rev. Code Section 9.24(A), (B), (D)