For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice.

F. Conroy Trucking Company, has an ineffective control environment.

G. Edwards & Eddins, CPA's, communicated significant defiencies to Waste disposal's management and the audit committee for the last two years. At the end of the current year, these significant defiencencies remain uncorrected.