HomeMy WebLinkAbout2024 Management Letter
1415 West Diehl Road, Suite 400
Naperville, IL 60563
630.566.8400
The Honorable Mayor
Members of the City Council
City of Evanston, Illinois
In planning and performing our audit of the governmental activities, the business-type activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund information
of the City of Evanston, Illinois (the City) as of and for the year ended December 31, 2024, in
accordance with auditing standards generally accepted in the United States of America, we considered
the City’s internal control over financial reporting (internal control) as a basis for designing audit
procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the
financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s
internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal
control.
A deficiency in internal control 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 and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the entity’s financial statements will not be prevented, or detected and
corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and
was not designed to identify all deficiencies in internal control that might be material weaknesses.
Given these limitations during our audit, we did not identify any deficiencies in internal control that
we consider to be material weaknesses. However, material weaknesses may exist that have not been
identified.
This communication is intended solely for the information and use of the Mayor, City Council and
management and is not intended to be, and should not be, used by anyone other than these specified
parties.
Naperville, Illinois
June 26, 2025