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McClanahan and Holmes, LLP
<br />CERTIFIED PUBLIC ACCOUNTANTS
<br />Independent Auditors' Report on Compliance for Each Major Program and on
<br />Internal Control Over Compliance Required by the Uniform Guidance
<br />Honorable Mayor, Members of the City Council,
<br />and City Manager
<br />City of Paris, Texas
<br />Report on Compliance for Each Major Federal Program
<br />Opinion on Each Major Federal Program
<br />We have audited the City of Paris, Texas' (the City) compliance with the types of compliance requirements
<br />described in the OMB Compliance Supplement that could have a direct and material effect on the City's major
<br />federal programs for the year ended September 30, 2023. The City's major federal programs are identified in the
<br />summary of auditors' results section of the accompanying schedule of findings and questioned costs.
<br />In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to
<br />above that could have a direct and material effect on each of its major federal programs for the year ended
<br />September 30, 2023.
<br />Basis for Opinion on Each Major Program
<br />We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States
<br />of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the
<br />Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations
<br />Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
<br />(Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in
<br />the Auditor's Responsibilities for the Audit of Compliance section of our report.
<br />We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with
<br />relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
<br />and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not
<br />provide a legal determination of the City's compliance with the compliance requirements referred to above.
<br />Responsibilities of Management for Compliance
<br />Management is responsible for compliance with the requirements referred to above and for the design,
<br />implementation, and maintenance of effective internal control over compliance with the requirements of laws,
<br />statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City's federal programs.
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<br />228 SIXTH STREET S.E.
<br />PARIS, TEXAS 75460
<br />GEORGE H. STRUVE, CPA
<br />903-784-4316
<br />DEBRA J. WILDER, CPA
<br />FAX 903-784-4310
<br />TEFFANY A. KAVANAUGH, CPA
<br />----- -
<br />APRIL J. HATFIELD, CPA
<br />304 WEST CHESTNUT
<br />BRITTANY L. MARTIN, CPA
<br />DENISON, TEXAS 75020
<br />"--
<br />903-465-6070
<br />STEVEN W. MOHUNDRO, CPA,
<br />FAX 903-465-6093
<br />OF COUNSEL
<br />r-_
<br />1400 WEST RUSSELL
<br />BONHAM, TEXAS 75418
<br />903.5835574
<br />FAX 903-683-9453
<br />Independent Auditors' Report on Compliance for Each Major Program and on
<br />Internal Control Over Compliance Required by the Uniform Guidance
<br />Honorable Mayor, Members of the City Council,
<br />and City Manager
<br />City of Paris, Texas
<br />Report on Compliance for Each Major Federal Program
<br />Opinion on Each Major Federal Program
<br />We have audited the City of Paris, Texas' (the City) compliance with the types of compliance requirements
<br />described in the OMB Compliance Supplement that could have a direct and material effect on the City's major
<br />federal programs for the year ended September 30, 2023. The City's major federal programs are identified in the
<br />summary of auditors' results section of the accompanying schedule of findings and questioned costs.
<br />In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to
<br />above that could have a direct and material effect on each of its major federal programs for the year ended
<br />September 30, 2023.
<br />Basis for Opinion on Each Major Program
<br />We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States
<br />of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the
<br />Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations
<br />Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
<br />(Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in
<br />the Auditor's Responsibilities for the Audit of Compliance section of our report.
<br />We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with
<br />relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
<br />and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not
<br />provide a legal determination of the City's compliance with the compliance requirements referred to above.
<br />Responsibilities of Management for Compliance
<br />Management is responsible for compliance with the requirements referred to above and for the design,
<br />implementation, and maintenance of effective internal control over compliance with the requirements of laws,
<br />statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City's federal programs.
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