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CITY OF PARIS, TEXAS <br />Schedule of Findings and Questioned Costs <br />Year Ended September 30, 2023 <br />Summary of Auditors' Results <br />1. The auditors' report expresses an unmodified opinion on the financial statements of the City of Paris, <br />Texas. <br />2. One significant deficiency disclosed during the audit of the financial statements is reported in the <br />Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and <br />Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government <br />Auditing Standards. No material weaknesses are reported. <br />3. No instances of noncompliance material to the financial statements of the City of Paris, Texas, which <br />would be required to be reported in accordance with Government Auditing Standards, were disclosed <br />during the audit. <br />4. No significant deficiencies in internal control over major federal award programs disclosed during the <br />audit are reported in the Independent Auditors' Report on Compliance for Each Major Program and on <br />Internal Control Over Compliance Required by the Uniform Guidance. No material weaknesses were <br />identified. <br />5. The auditors' report on compliance for the major federal awards programs for the City of Paris, Texas <br />expresses an unmodified opinion on all major federal programs. <br />6. There were no audit findings that are required to be reported in accordance with 2 CFR 200.516(a). <br />7. The programs tested as major programs were: <br />21.027 COVID-19: Coronavirus State and Local Fiscal Recovery Funds <br />8. The threshold used for distinguishing between Type A and B programs was $750,000. <br />9. City of Paris, Texas, was determined to be a high-risk auditee. <br />135 <br />