MANAGEMENT LETTER（管理建议书）.pdf

Tel. 202.332.3566 · Fax 202.332.3672 · MANAGEMENT LETTER In planning and performing our audit of the financial statements of the U.S. Nuclear Waste Technical Review Board (NWTRB) for the year ended September 30, 2005, we considered NWTRB’s internal control structure in order to determine our audit procedures for the preparation of audited financial statements, but not to provide assurance on the internal control structure beyond that which is required in the Report on Internal Control Over Financial Reporting and the Report on Compliance with Laws and Regulations and Other Matters, both of which are consolidated into the Independent Auditors’ Report. Additionally, we reviewed accounting policies and procedures and considered the impact of those policies and procedures on internal controls and operating efficiency. As per the Independent Auditors’ Report , we did not identify any reportable conditions or material weakness in internal control, or instances of non-compliance with significant laws and regulations. Under standards issued by the American Institute of Certified Public Accountants, reportable conditions are matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect the agency’s ability to record, process, summarize, and report financial data consistent with the assertions by management in the financial statements. Material weaknesses are reportable conditions in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements, in amounts that would be material in relation to the financial statements being audited, may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The purp