City of Akron
166 South High Street
Akron, Ohio 44308
To the City Council:
We have audited the financial statements of the City of Akron, Summit County, Ohio, (the City) in
accordance with Government Auditing Standards, as of and for the year ended, December 31, 2008 and
have issued our report thereon dated June 22, 2009.
Government Auditing Standards require us to report significant internal control deficiencies, fraud, and
illegal acts (including noncompliance with laws and regulations), and also abuse and noncompliance with
contracts and grant agreements that could directly and materially affect the determination of financial
statement amounts. We have issued the required report dated June 22, 2009, for the year ended
December 31, 2008.
Office of Management and Budget Circular A-133 requires that we report all material (and certain
immaterial) instances of noncompliance, significant deficiencies, and material weaknesses in internal
control related to major federal financial assistance programs. We have issued the required report dated
August 25, 2009, for the year ended December 31, 2008.
We are also submitting the following comments for your consideration regarding the City’s compliance
with applicable laws, regulations, grant agreements, contract provisions, and internal control. These
comments reflect matters that do not require inclusion in the reports Government Auditing Standards or
Office of Management and Budget Circular A-133 require. Nevertheless, these comments represent
matters for which we believe 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 these recommendations. However, these comments reflect our continui