06 - MINUTES OF BOARDS, COMMISSIONS, AND COMMITTEES

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Paul T. Wells & Associates, LLB.' INDEPENDENT AUDITORS' REPORT Board of Directors Faris - Lamar County Health District Paris, Texas We have audited the accompanying financial statements of the business -type activities of the Paris -Lamar County Health District (the District) as of and for the year ended -September 30, 2016, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted In the United States of America, Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from raterial misstatement. An audit involves performing procedures to obtain audit evidence about: the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's *gment, including the assessment of t..he risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion in our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Paris -Lamar County Health District as of September 30, 2016, and the respective changes In financial position, and cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. 1 - <23 Lamar Avenue: 5uite D • Paris, TX 754 0 * ?hane: 903.78S.58481 Pax: 903.754.8635 • vvells- worid.ccrn