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E-, MAZE D ASSOCIATES MEMORANDUM ON INTERNAL CONTROL To the Honorable Mayor and Members of the City Council of City of Pleasanton,California In planning and performing our audit of the basic fmancial statements of the City of Pleasanton(City)as of and for the year ended June 30,2016, 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 City'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 preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and,therefore,material weaknesses or significant deficiencies may exist and that were not identified. In addition, because of inherent limitations in internal control, including the possibility of management override of controls,misstatements due to error or fraud may occur and not be detected by such controls.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. Included in the Schedule of Other Matters are recommendations not meeting the above definitions that we believe are opportunities for strengthening internal controls and operating efficiency. Management's written responses included in this report have not been subjected to the audit procedures applied in the audit of the financial statements and,accordingly,we express no opinion on them. This communication is intended solely for the information and use of management, City Council,others within the organization, and agencies and pass-through entities requiring compliance with Government Auditing Standards,and is not intended to be and should not be used by anyone other than these specified parties. JARVI �J Pleasant Hill,California December 27,2016 r 925.930.0902 Accountancy dorporation F 925.930.0135 3478 Buskirk Avenue,Suite 215 1 E maze @mazeassociates.com Pleasant Hill,CA 94523 w mazeassociates.com