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E. SPECIAL CONSIDERATIONS <br />1. The City will send its comprehensive annual financial report to the <br />Government Finance Officers Association of the United States and <br />Canada for review in its Certificate of Achievement for Excellence <br />in Financial Reporting program. It is anticipated that the auditor will <br />be required to provide special assistance to the City to meet the <br />requirements of that program. <br />2. The schedule of federal and state financial assistance and related <br />auditor's report, as well as the reports on the internal control <br />structure and compliance are not to be included in the CAFR, but <br />are to be issued separately. Twenty copies of the grant report are <br />to be typed and printed by the selected auditor and provided to the <br />City. <br />3. The auditor is required to issue a separate report for our <br />component unit (La Porte Area Water Authority). Twenty copies of <br />the report are to be typed and printed by the selected auditor and <br />provided to the City. This report is to be filed with the Texas <br />Commission on Environmental Control (TCEQ) by February 15. <br />4. The Tax Increment Reinvestment Zone (La Porte Redevelopment <br />Authority) is a separate entity that is reported as a blended <br />component unit in the city's report. <br />5. The La Porte Development Authority (Section 4B Sales Tax) is <br />reported as a blended component unit in the city's report. <br />F. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS <br />All working papers and reports must be retained, at the auditor's expense, <br />for a minimum of three (3) years from the date of the report, unless the <br />firm is notified in writing by the City of the need to extend the retention <br />period. The auditor will be required to make working papers available, <br />upon request, to the following parties or their designees: <br />City of La Porte <br />Federal Grant Agencies and Other Federal Agencies <br />State of Texas Grant Agencies and Other State of Texas Agencies <br />Auditors of entities of which the City is a sub-recipient of grant <br />funds <br />In addition, the firm shall respond to the reasonable inquiries of successor <br />auditors and allow successor auditors to review working papers relating to <br />matters of continuing accounting significance. <br />is <br />