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McClanahan and Holmes, LLP
<br />CERTIFIED PUBLIC ACCOUNTANTS
<br />GEORGE H. STRUVE, CPA
<br />DEBRA J. WILDER, CPA
<br />TEFFANY A. KAVANAUGH, CPA
<br />APRIL J. HATFIELD, CPA
<br />BRITTANY L. MARTIN, CPA,
<br />STEVEN W. MOHUNDRO, CPA,
<br />OF COUNSEL
<br />228 SIXTH STREET S.E.
<br />PARIS, TEXAS 76460
<br />903-784-4316
<br />FAX 903-784-4310
<br />304 WEST CHESTNUT
<br />DENISON, TEXAS 76020
<br />903-466-6070
<br />FAX 903-465-6093
<br />1400 WEST RUSSELL
<br />BONHAM, TEXAS 76418
<br />903-683-6674
<br />FAX 903-683-9463
<br />Independent Auditors' Report on Internal Control Over Financial Reporting and on
<br />Compliance and Other Matters Based on an Audit of Financial Statements
<br />Performed in Accordance with Government Auditing Standards
<br />Honorable Mayor, Members of the City Council,
<br />and City Manager
<br />City of Paris, Texas
<br />We have audited, in accordance with the auditing standards generally accepted in the United States of America and the
<br />standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General
<br />of the United States, the financial statements of the governmental activities, the business -type activities, the discretely
<br />presented component unit, each major fund, and the aggregate remaining fund information of the City of Paris, Texas
<br />(the City), as of and for the year ended September 30, 2023, and the related notes to the financial statements,
<br />which collectively comprise the City's basic financial statements, and have issued our report thereon dated
<br />December 19, 2024.
<br />Report on Internal Control over Financial Reporting
<br />In planning and performing our audit of the financial statements, we considered the City's internal control over financial
<br />reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the
<br />purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the
<br />effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's
<br />internal control.
<br />A deficiency in internal control exists when the design or operation of a control does not allow management or
<br />employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements
<br />on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that
<br />there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or
<br />detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in
<br />internal control that is less severe than a material weakness, yet important enough to merit attention by those charged
<br />with governance.
<br />Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was
<br />not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies
<br />and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these
<br />limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material
<br />weaknesses. We identified certain deficiencies in internal control, described in the accompanying schedule of findings
<br />and questioned costs as item 2023-01 that we consider to be significant deficiencies.
<br />Report on Compliance and Other Matters
<br />As part of obtaining reasonable assurance about whether the City's financial statements are free from material
<br />misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
<br />agreements, noncompliance with which could have a direct and material effect on the financial statements. However,
<br />providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not
<br />express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are
<br />required to be reported under Government Auditing Standards.
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