C.A.F.R., FY 2011-12 - Laserfiche WebLink

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Honorable Mayor and City Council City of Paris, Texas Page 2 methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic fmancial statements, and other know(edge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Paris, Texas' financial statements. The accompanying combining and individual fund statements and schedules, schedule of expenditures of federal awards (as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Proftt Organizations) and the supplemental schedules of federal revenues and expenditures, are presented for purposes of additional analysis and are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund statements and schedules, the schedule of expenditures of federal awards and the supplemental schedules of federal revenues and expenditures are fairly stated in all material respects in relation to the financial statements as a whole. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Paris's financial statements. The introductory, statistical sections, and continuing disclosure information are presented for the purposes of additional analysis and are not a required part of the basic financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the basic fmancial statements, and accordingly, we do not express an opinion or provide any assurance on it. Paris, Texas March 19, 2013 � �,��, � Certified Public Accountants 2 AMERICAN INSTITUTE OF CERTIFIED PUBIIC ACCOUNTANTS