Finance - FY 11-12 audit report - 5-27-13PUBLISHER'S AFFIDAVIT OF PUBLICATION
THE STATE OF TEXAS, County of Walker
I, Rita Haldeman, of the aforesaid County and State, do solemnly swear that I am the Publisher
of The Huntsville Item, a daily newspaper of general circulation
which has been continuously and regularly published at Huntsville, Walker
County, Texas, and is a legal newspaper and the attached notice was published
in said newspaper.
City of Huntsville 1 consecutive/subsquent dates previous
to the return day therof to wit:
On 27 -May 2013 On
2013
On
2013 On
2013
On
2013 On 2013
On
2013 On
Subscribed and sworn to this 28th
(Seal)
2013
Publisher
day of May 2013
Notary Public, Walker County, Texas
NINA HANSEN
My Commission Expires 1
January 27, 2017
5/23/13 Print
From: Lee Woodward (LWoodward@huntsvilletx.gov)
To: nina2hansen(cyahoo.com;
Date: Thu, May 23, 2013 2:20:51 PM
Subject: FW: Word version of Independent Auditors' Report
Okay, Nina, please price and size this for me, doesn't have to be in legal or regular, just what's most
affordable! Thank you! Lee
On May 21, 2013, the firm of Pattillo, Brown & Hill, L.L.P. presented the following statement to
the Huntsville City Council regarding the annual financial report ("audit ") for the fiscal year ending
September 30, 2012. City Charter Section 11.16 requires printing of the annual audit results in the
newspaper. — Lee Woodward, City Secretary
We have audited the accompanying financial statements of the governmental activities, the business -type
activities, the discretely presented component unit, each major fund and the aggregate remaining fund information
of the City of Huntsville, Texas (the "City"), as of and for the year ended September 30, 2012, which
collectively comprise the City's basic financial statements as listed in the table of contents. These financial
statements are the responsibility of the City's management. Our responsibility is to express opinions on these
financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and the significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that our audit provides
a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business -type activities, each major fund and the
aggregate remaining fund information of the City as of September 30, 2012, and the respective changes in
financial position and cash flows, where applicable, thereof for the year then ended in conformity with accounting
principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated May 20,
2013, on our consideration of the City's internal control over financial reporting and our tests of its compliance
with certain provisions ()flaws, regulations, contracts, grants, and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the internal control over our financial reporting or on compliance. That
report is an integral part of an audit performed in accordance with Government Auditing Standards and should
be read in conjunction with this report in considering the results of our audit.
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis, the Schedule of Revenues, Expenditures and Changes in Fund Balance -Budget and
1/3
5/23/13 Print
Actual—General Fund, the Schedule of Revenues, Expenditures and Changes in Fund Balance—Budget and
Actual—Street Fund, the Schedule of Funding Progress for Participation in the Texas Municipal Retirement
System, and the Schedule of Funding Progress — Post -Retirement Health Care Plan be presented to supplement
the basic -financial statements. Such information, although not a part of the basic financial statements, is required
by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting
for placing the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary infonmation in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of management about
the methods of preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of
the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Our audit was conducted for the purpose of fonning opinions on the financial statements that collectively
comprise the City's financial statements as a whole. The introductory section, combining and individual nonmajor
fund financial statements and schedules, and statistical section are presented for purposes of additional analysis
and are not a required part of the financial statements. The accompanying Schedule of Expenditures of Federal
Awards is presented for purposes of additional analysis as required by U. S. Office of Management and Budget
Circular A-133, Audits of' States, Local Governments, and Nonprofit Organizations, and is also not a
required part of the financial statements. The combining and individual fund statements and schedules and the
Schedule of Expenditures of Federal Awards are the responsibility of management and were derived from and
relate directly to the underlying accounting and other records used to prepare the financial statements. The
information has been subjected to the auditing procedures applied in the audit of the financial statements and
certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the financial statements or to the financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the information is fairly stated in all material respects in relation to the financial
statements as a whole. The introductory and statistical sections have not been subjected to the auditing
procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion
or provide any assurance on it.
The material in this e-mail is intended only for the use of the individual to whom it is addressed and may contain information
that is confidential, privileged, and exempt from disclosure under applicable law. If you are not the intended recipient, be
advised that the unauthorized review, use, disclosure, duplication, distribution, or the taking of any action in reliance on this
information is strictly prohibited. If you have received this e-mail in error, please notify the sender by return email and destroy
all electronic and paper copies of the original message and any attachments immediately. Please note that neither City of
Huntsville nor the sender accepts any responsibility for viruses and it is your responsibility to scan attachments (if any).
Thank you.
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iic War4 On May 21, 2013, the firm of Pattillo, Brown & management's discussion and analysis, the
r DL. Hill, L.L.P. presented the following statement to Schedule of Revenues, Expenditures and
.9292 the Huntsville; City Council regarding the annual Changes in Fund Balance—Budget and
financial report ("audit') for the fiscal year Actual—General Fund, the Schedule of
ending September 30, 2012. City Charter Revenues, Expenditures and Changes in Fund
`Section 11.16 requires printing of the annual Schedule Budof ett and Funding Actual—Strogressr Part c Fund,reet the
audit results in the newspaper.– '
on
Lee Woodward, City Secretary ' in the Texas. Municipal Retirement System, and
the Schedule of Funding Progress – Post-
We have audited the accompanying financial HealthRetirementt e Care
PPlan
best presented to
statements ' of the governmental activities, the supSuch invent then, althoughc financial
not a pemonthe
business -type activities, the discretely
presented'component unit, each major fund basic financial Governmental Accounting ands, is required by the
g Standards Board,
the aggregate remaining fund information of the who considers it to be an essential part of
City of Huntsville, Texas (the "City"), as of and financial reporting for placing the basic financial
for the year ended September 30, 2012, which statements in an appropriate operational,
collectively comprise the City's basic financial economic,
ort r hi historical
d procedures context.
We to the
statements as listed in the table of contents. applied
These financial sfaterpnts are the responsibili- rmation in
required ance with auditing sry tandards generally
of the City's: management. Our responsibility is accepted in the United States of America,
which
consisted of inquiries of management about the
methods of preparing the information and
comparing the information for consistency with
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to express opinions on these financial
statements based on our audit.
We conducted our aLi`dit in accordance with,
auditing standards generally accepted in the management's responses to our inquiries, the
United States of America and the standards basic financial statements, and other knowl-
applicable to financial audits contained in edge
'Government Auditing Standards, issued by the we obtained during our audit of the basic
Comptroller General of the United States. financial statements. We do not express an
Those standards require that we plan and
perform the audit to obtain reasonable
assurance about whether the financial
statements are free of material misstatement.
ing on a test basis
i sing
your
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the Item
opinion or provide any assurance on the
information because the limited procedures do.
not provide us with sufficient evidence to
express an opinion or provide any assurance.
An audit includes examlrn , .
evidence supporting the amounts and Our audit was conducted: for the purpose of
disclosures in the financial statements. An audit forming opinions on the financial statements
also includes assessing the accounting
that collectively comprise the City's financial
principles used and the significant estimates statements as.a whole. The introductory
made by management, as well as evaluating section, combining and individual nonmajor
the overall financial statement presentation. We fund
believe that our audit provides a reasonable financial
tsectiontepts presented schedul
fes purposes nsof
basis for our opinions.
additional analysis and are not a required part
In our opinion, the financial statements referred of the financial statements. The accompanying
to above present fairly, in all material respects, Schedule
huleffExpenditures
of of additionalederal analysisrds is
ss
the ern respective fiactivities,
esal pheition inf theess- required U. S. Office of. Management and
governmental activities, the business-typeby
activities, each major fund and the aggregate Budget Circular A-133, Audits of States, Local
remaining fund information of the City as of Governments, and Nonprofit Organizations, and
September 30, 2012, and the respective is also not a required part of the financial
changes in financial position and cash flows, statements. The combining and individual fund
where applicable, thereof for the year then statements and schedules and the Schedule or,
ended in conformity with accounting principles Expenditures of Federal Awards are the
generally accepted in the United States of respnsibfrom oand Irelate directlylity of tthe underlying ement and were derived'
and
accounting and other records used to prepare
the financial statements. The information has ,
been subjected to the auditing procedures '
applied in the audit of thefinancial statements
and certain additional.. procedures, including
America.
In accordance with Government Auditing
Standards, we have also issued our report
dated May 20, 2013, on our consideration of
City's internal control over financial reporting comparing and reconciling such information
the
g
untin
and our tests of its compliance with certain directly to the
too prepare the onann gland other
provisions of laws, regulations, contracts,
grants,. and other matters. The purpose of that statements or to the financial statements
report is to describe the scope of our testing of themselves, and other additional procedures in
internal control over financial reporting and accordance with auditing standards generally
compliance and the results of that testing, and accepted in the United States of America. In
not to provide an opinion on the internal control our opinion, the information is fairly stated in all
over our financial reporting or on compliance. material respects in relation to the financial
That report is an integral part of an audit statements as a whole. The introductory and
performed in accordance with Government • statistical sections have not been subjected to
Auditing Standards and should be read in the auditing procedures applied in the audit of
conjunction with this report in considering the wethe dobasic express statements or s and,
paccordn gly,
results of our: audit.
Accounting principles generally accepted in the assurance on it. 5-27