b'Auditors Responsibilities for the Audit of Compliance Ourobjectivesaretoobtainreasonableassuranceaboutwhethermaterialnoncompliancewiththe compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Capital Region Airport Commissions compliance based on our audit. Reasonable assurance is a high level ofassurancebutisnotabsoluteassuranceandthereforeisnotaguaranteethatanauditconductedin accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidancewillalwaysdetectmaterialnoncompliancewhenitexists.Theriskofnotdetectingmaterial noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliancerequirementsreferredtoaboveisconsideredmaterialifthereisasubstantiallikelihoodthat, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on complianceaboutCapitalRegionAirportCommissionscompliancewiththerequirementsofeachmajor federal program as a whole. Inperforminganauditinaccordancewithgenerallyacceptedauditingstandards,GovernmentAuditing Standards, and the Uniform Guidance, we:Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design andperform audit procedures responsive to those risks. Such procedures include examining, on a test basis,evidence regarding Capital Region Airport Commissions compliance with the compliance requirementsreferredtoaboveandperformingsuchotherproceduresasweconsiderednecessaryinthecircumstances. Obtain an understanding of Capital Region Airport Commissions internal control over compliance relevantto the audit in order to design audit procedures that are appropriate in the circumstances and to test andreportoninternalcontrolovercomplianceinaccordancewiththeUniformGuidance,butnotforthepurposeofexpressinganopinionontheeffectivenessofCapitalRegionAirportCommissionsinternalcontrol over compliance. Accordingly, no such opinion is expressed.We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance Adeficiencyininternalcontrolovercomplianceexistswhenthedesignoroperationofacontrolover compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirementofafederalprogramthatislessseverethanamaterialweaknessininternalcontrolover compliance, yet important enough to merit attention by those charged with governance. 131'