Matched in attachment:
"... Accordingly, we do not express an opinion on the
effectiveness of the City’s internal control. ... In the
event the system does not allow such a segregation of duties, changes to the Vendor Database ... collection procedures at the Parking Department, we noted that employees
who collect cash receipts do ... voluntary commitments to support debt service in the event the third party is,
or will be, unable to do ... a transferor and an operator should use contract prices for individual components
as long as they do ..."