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Honorable Mayor and City Council <br />City of Paris, Texas <br />Page 2 <br /> <br />Our audit was performed for the purpose of forming an opinion on the general-purpose <br />financial statements taken as a whole. The accompanying schedule of expenditures of <br />federal awards required by U.S. Office of Management and Budget Circular A-133, <br />Audits of States, Local Governments and Non-Profit Orqanizations and the combining <br />and individual fund and account group financial statements and schedules listed in <br />the table of contents are presented for purposes of additional analysis and are not a <br />required part of the general-purpose financial statements of the City of Paris, <br />Texas. Such information, except fo~ that portion marked "unaudited" on which we <br />express no opinion, has been subjected to the auditing procedures applied in the <br />audit of the general-purpose financial statements and, in our opinion, is fairly <br />stated, in all material respects, in relation to the general-purpose financial <br />statements taken as a whole. <br /> <br /> ~ertlfied ~u~li~ ~¢~ounta~ts <br /> <br />Paris, Texas <br />November 15, 2002 <br /> <br /> 2 <br /> MCCLANAHAN AND HOLMES, PLLC <br /> <br /> <br />