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Other Information <br />Our audit was conducted for purposes of forming opinions on the financial statements that <br />The combing and individual nonmajor fund <br />financial statements and schedules, introductory and statistical sections are presented for purposes of <br />additional analysis and are not a required part of the financial statements. <br />The combining and individual nonmajor fund financial statements and schedules are the <br />responsibility of management and were derived from and relate directly to the underlying accounting <br />and other records used to prepare the basic financial statements. Such information has been subjected to <br />the auditing procedures applied in the audit of the basic financial statements and certain additional <br />procedures, including comparing and reconciling such information directly to the underlying accounting <br />and other records used to prepare the basic financial statements or to the basic financial statements <br />themselves, and other additional procedures in accordance with auditing standards generally accepted in <br />the United States of America. In our opinion, the combing and individual nonmajor fund financial <br />statements and schedules are fairly stated in all material respects in relation to the basic financial <br />statements as a whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or <br />provide any assurance on them. <br />In accordance with Government Auditing Standards, we have also issued our report dated March <br />15, 2017, on our consideration of the City internal control over financial reporting and on our tests of <br />its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other <br />matters. The purpose of that report is to describe the scope of testing of internal controls over financial <br />reporting and compliance and the results of that testing, and not to provide an opinion on internal control <br />over financial reporting or on compliance. That report is an integral part of an audit performed in <br />accordance with Government Auditing Standardsin considering the City internal control over financial <br />reporting and compliance. <br />Waco, Texas <br />March 15, 2017 <br />3 <br /> <br />