C.A.F.R., FY 2008-09 - Laserfiche WebLink

Home Browse Search

MCCLANAHAN AND HOLMES, LLP R. FRANK RAY, CPA CERTIFIED PUBLIC ACCOUNTANTS 228 SIXTH STREET, S.E. R. E. BOSTWICK, CPA PARIS, TEXAS 75460 STEVEN W. MOHUNDRO, CPA 903-784-4316 GEORGE H. STRUVE, CPA FAX 903-784-4310 ANDREW B. REICH, CPA 304 WEST CHESTNUT RUSSELL P. WOOD, CPA DENISON, TEXAS 75020 903-465-6070 FAX 903-465-6093 1400 WEST RUSSELL BONHAM, TEXAS 75418 903-583-5574 FAX 903-583-9453 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 Honorable Mayor and City Council City of Paris, Texas Compliance We have audited the compl ance of the City of Paris, Texas, with the types of compliance requirements described in the U.S. Office of Mana emen and Bud et OMB Circular A-133 Compliance Supplement that are applicable to each of its major federal programs or the year ended September 30, 2009. The City's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of aws, regulations, contracts, and grants applicable to its major federal programs is the responsibility of the City's anagement. Our responsibility is to express an opinion on the City's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States Local Governments, and Non- Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and in terial effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the City's compliance with those requirements. In our opinion, the City of aris, Texas, complied, in all material respects, with the requirements referred to above that are applicable to its major deral programs for the year ended September 30, 2009. Internal Control Over Com liance The management of the Ci of Paris, Texas, is responsible for establishing and maintaining effective internal control over compliance with req irements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing o audit, we considered the City's internal control over compliance with requirements that could have a direct and ma erial effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our pinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over co pliance. Accordingly, we do not express an opinion on the effectiveness of the City of Paris, Texas', internal control over compliance. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 118