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Honorable Mayor and City Council <br />City of Paris, Texas <br />Page 2 <br />A deficiency in internal control over compliance exists when the design or operation of a control over compliance does <br />not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect <br />and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material <br />weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over <br />compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance <br />requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. <br />Our consideration of the internal control over compliance was for the limited purpose described in the first paragraph of <br />this section and was not designed to identify all deficiencies in internal control over compliance that might be <br />deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in intemal control <br />over compliance that we consider to be material weaknesses, as defined above. <br />The City of Paris' response to the findings identified in our audit are described in the accompanying schedule of findings <br />and questioned costs. We did not audit the City's response and, accordingly, we express no opinion on the response. <br />This report is intended solely for the information and use of the City Council, management, others within the entity, <br />federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other <br />than these specified parties. <br />Paris, Texas <br />March 19, 2013 <br />y,�.����� �'e��� ��� <br />Certified Public Accountants <br />118 <br />AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS <br />