CITY OF AKRON, OHIO
Management Letter
for the Year Ended
December 31, 2001
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Deloitte & Touche LLP
Suite 2500
127 Public Square
Cleveland, Ohio 44114-1303
Tel: (216) 589-1300
Fax: (216) 589-1369
www.us.deloitte.com
July 15, 2002
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, 2001 and for the year then ended (on which we have issued our report dated
July 15, 2002), 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 have also communicated to you during prior year audits certain additional matters related to the
City’s internal controls. These matters have not been duplicated in this letter; however, the City should
continue to assess its progress in addressing those matters.
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 2001 Comprehensive Annual Financial Report (“CAFR”) was the first one produced
using the new reporting format under Governmental Accounting Standards Board Statements 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 was manual. The use of additional
account codes within the accounting system may help th