Dimensiones del Síndrome de Burnout

For the Year Ended March 31, 2009

In planning and performing our audit of the financial statements of the Saginaw Charter Township (the “Township“) as of and for the year ended March 31, 2009, in accordance with auditing standards generally accepted in the United States of America, we considered the Township„s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Township„s internal control. Accordingly, we do not express an opinion on the effectiveness of the Township„s internal control.

A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect

misstatements on a timely basis. A significant deficiency is a control deficiency, or combination

of control deficiencies, that adversely affects the entity‟s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity‟s financial statements that is more than inconsequential will not be prevented or detected by the entity‟s internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the entity‟s internal control.

Our consideration of internal control was for the limited purpose described in the first paragraph and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control that we consider to be material weaknesses, as defined above.

Other Matters

Review of Bank Reconciliations

The Township is currently completing bank reconciliations on a timely basis and having the reconciliations reviewed by a responsible person, separate from the person whom completes the reconciliation. Effective internal control procedures should provide a clear evidence trail of who performed the procedure and when, along with who reviewed the reconciliation and when. We recommend that the preparer and reviewer of each monthly bank reconciliation initial and date the document on which the reconciliation and review is being performed.

Saginaw Township

Response: Per the Auditor‟s recommendation, we have instituted for the current fiscal year and beyond the practice of having both the preparer and reviewer of each monthly bank reconciliation affix their signature or initials, along with the date to the document on which the reconciliation and review is being performed.

Reconciliation of Cash Receipts

Upon giving the Treasurer‟s Department a listing of the cash receipts for the day, the Recreation Department does not currently receive a receipt of deposit from the Treasurer‟s department indicating that they deposited cash. We recommend that a receipt be returned to the Recreation Department upon receiving the cash receipts listing and the cash. Furthermore, after the Recreation Department receives the receipt of deposit from the Treasurer‟s Department, we recommend that reconciliation between the Recreation Department‟s records and the receipt from the Treasurer‟s Department be performed for agreement with the Recreation Department‟s records.

Response: Per the Auditor‟s recommendation, we now require the Treasurer‟s Office to provide a cash receipt to the Recreation Department when receiving a deposit from the Recreation Department. This provides documentation for the Recreation Department that a deposit was properly made to the Treasurer‟s Office. In addition, there will be a monthly reconciliation of records between the Treasurer‟s Office and the Recreation Department to ensure that cash records between both departments are in agreement.

Reconciliation of Cash Deposits

Currently, there is a process within the Treasurer‟s Department of where a cash receipt report of the daily receipts is reconciled to a cash count of the daily receipts; however, there is no documentation of this reconciliation being performed. Additionally, a deposit slip is being prepared, and after being stamped by the bank upon deposit, it is agreed to the GL posting to verify accuracy; however, there is no documentation of this procedure being performed. In order to ensure that these processes are both being performed and in a timely matter, we recommend that the Township document evidence of the reconciliations between the cash receipt report to the cash count and the reconciliation of the deposit slip to the general ledger. As of June 2009, this process has already been implemented by the Treasurer‟s department.

Response: Per the Auditor‟s recommendation, we now require the Treasurer‟s Office to document the reconciliation between the daily cash receipt report and the daily cash count. In addition, the Treasurer‟s Office also documents the reconciliation of the daily bank deposit slip to the General Ledger.

Saginaw Charter Township

Schedule of Adjustments Passed (SOAP) For the March 31, 2009 Audit

Effect of Passed Adjustment - Over(Under)Statement

Beginning Expenses/ Assets Liabilities Fund Balance Revenue Expenditures

Unposted Payroll Accrual

General Fund $ - $ (11,197) $ - $ - $ (11,197) Fire Protection - (2,135) - - (2,135) Police - (18,358) - - (18,358) Garbage/Rubbish Collection - (82) - - (82) Community Development - (1,559) - - (1,559) Golfside - (246) - - (246) Sewer - (3,057) - - (3,057) Water - (2,870) - - (2,870) ISF - (344) - - (344) Total $ - $ (39,848) $ - $ - $ (39,848)

In accordance with the provisions of SAS 89, Audit Adjustments, we have prepared the following schedule of proposed audit adjustments, which we believe are immaterial both individually and in the aggregate. Also in accordance with SAS 89, we are providing this schedule to both management and the audit committee to receive their assurance that they agree that the amounts listed below are not material to the financial statements, either individually or in the aggregate, and do not need to be recorded.