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e e Honorable Mayor and City Council, Audit Committee and Management City of La Porte, Texas October I, 2001 Page 5 Audit Procedures-Compliance Our audits will be conducted in accordance with the standards referred to in the section titled Audit Objectives. As part of obtaining reasonable assurance about whether the general purpose tinancial statements are free of material misstatement, we will perform tests of the City's compliance with applicable laws and regulations and the provisions of contracts and agreements, including grant agreements. However, the objective of those procedures will not be to provide opinions on overall compliance and we will not express such opinions in our report on compliance issued pursuant to Government Auditing Standards. OMB Circular A-133 requires that we also plan and perform the audits to obtain reasonable assurance about whether the City has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of the applicable procedures described in the OMB Circular A-133 Compliance Supplement. The purpose of those procedures will be to express opinions on the City's compliance with requirements applicable to major programs in our reports on compliance issued pursuant to OMB Circular A-I33. Audit Administration, Fees, and Other We understand that your employees will prepare all confirmations we request, will locate any invoices selected by us for testing, and will generally assist us as needed during the course of our audits. At the conclusion of the engagement, it is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and a corrective action plan) along with the Data Collection FOIDl to the designated federal clearinghouse and, if appropriate, to pass-through entities. The Data Collection Form and the reporting pacbge must be submitted within thl' earlier or 31) days after receipt of the auditors' reports or nine months aller the end of the audit period. unless a longer period is agreed to in advance by the cognizant or oversight agency for audits, At the conclusion of the each year's engagement, we will provide information to managcmcnt as to whcrc the reporting packages should be submitted and the number to submit. The workpapers for this engagement are the property of Null-Lairson, P.C. and constitute confidential information. However, we may be requested 10 make certain workpapcrs available 10 appropriate governmental regulatory agencies pursuant to authority given 10 il by law or reglllaliol1, If requested, access to such work papers wi II be provided under the supervision (1t" ~ ull- L<l i rsull. P.C. personnel. Furthermore, upon request, we Illay provide phlltocopics 0" selected workpapers 10 appropriate governmental regulatory agencies. The appropriatc governmental regulatory agcncics