2002-08-12 Regular Meeting, Public Hearing and Workshop Meeting

Browse Search

e e TillER ANd COMPANY A PROFESSIONAL CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS August I, 2002 Chuck Engelken City Council Audit Committee Chairman City of LaPorte, Texas Weare pleased to confirm our understanding of the nature and limitations of the services we are to provide the City of LaPorte, Texas. We will apply the agreed-upon procedures which the City of LaPorte has specified, listed in the attached schedule, to the documentation related to certain expenditures of the City of LaPorte for the six years ended June 30, 2002. This engagement is solely to assist the City of LaPorte in evaluating the propriety of certain American Express and Visa credit card expenditures and the related adequacy of documentation and to evaluate compliance with internal controls over American Express and Visa credit card expenditures. Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described in the attached schedule either for the purpose for which this report has been requested or for any other purpose. If, for any reason, we are unable to complete the procedures, we will describe any restrictions on the performance of the procedures in our report, or will not issue a report as a result of this engagement. Because the agreed-upon procedures listed in the attached schedule do not constitute an examination, we will not express an opinion on the financial impact the reviewed transactions had or might have on the City's financial condition. In addition, we have no obligation to perform any procedures beyond those listed in the attached schedule. We will submit a report listing the procedures performed and our findings. This report is intended solely for the use of the City of LaPorte, and should not be used by those who did not agree to the procedures and take responsibility of the sufficiency of the procedures for their purposes. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We plan to begin our procedures on approximately August 6, 2002, and unless unforeseeable problems are encountered, the engagement should be completed on or around August 31, 2002. We plan to review a draft of our report with the City's audit committee prior to issuance of our final report. At the conclusion of our engagement, we will require a representation letter from key management that, among other things, will confirm management's responsibility for presenting to us all documentation they believe to be related to the expenditures in question and 1300 ROLLING BROOK / POST OFFICE BOX 563/ BAYTOWN, TEXAS 77522-0563/ (281) 427-7517/ FAX (281) 422.5013 MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS - THE TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS