City Of Akron, Ohio
Management Letter
for the Year Ended
December 31, 2002
Deloitte & Touche LLP
Suite 2500
127 Public Square
Cleveland, Ohio 44114-1303
Tel: (216) 589-1300
Fax: (216) 589-1369
www.us.deloitte.com
June 23, 2003
The Honorable Mayor Donald L. Plusquellic
and Members of the City Council of the
City of Akron, Ohio
In planning and performing our audit of the basic financial statements of the City of Akron, Ohio
(the “City”) as of December 31, 2002 and for the year then ended (on which we have issued our report
dated June 23, 2003), we developed the following recommendations concerning certain matters related
to the City’s internal control and certain observations and recommendations on other accounting,
administrative and operating matters. Our comments are presented in Exhibit I.
This report is intended solely for the information and use of the Auditor of the State of Ohio, City
Council, management and employees of the City and is not intended to be and should not be used by
anyone other than these specified parties.
We will be pleased to discuss current and prior year comments with you and, if desired, to assist you in
implementing any of the suggestions.
Yours truly,
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GENERAL COMMENTS
Account Coding
Observation—The 2002 Comprehensive Annual Financial Report (“CAFR”) was the second report
produced using the new reporting format under Governmental Accounting Standards Board Statement
No. 34, Basic Financial Statements and Management’s Discussion and Analysis for State and Local
Governments (“GASB 34”). Much of the process of converting to the new format continues to be manual.
The use of additional account codes within the accounting system may help the City automate this process
to a greater extent.
Recommendation—We suggest that the City consider account coding changes within the accounting
system in the following areas:
• Separate account codes for receivables identified under the full accrual method
•