Finance - Audit FY 2013-2014, 3-17-15applicable, cash flows thereof for the year then ended in accordance with accounting
principles generally accepted in the United States of
America.
Change in Accounting Principle
As discussed in Note I to the financial
statements, in 2014 the City adopted new
accounting guidance, GASB Statement No. 65, Items Previously Reported as Assets
and
Liabilities. Our opinion is not modified with
respect to this matter.
Other Matters
Required Supplementary Information
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
Actual—General Fund, the Schedule of
Revenues, Expenditures and Changes in Fund Balance—Budget and Actual—Street
Special Revenue 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_
information 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.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial
statements that collectively comprise the City's basic financial statements. The
introductory section, combining and individual non major fund financial
statements and schedules, and statistical
section, are presented for purposes of additional analysis and are not a required part
of the basic financial statements. The 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
Non -Profit Organizations, and is also not a required part of the basic financial
statements.
The combining and individual non major fund financial 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 basic financial statements. Such information
has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records
used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America In our opinion, the combining
and individual non major fund financial statements and schedules and the Schedule
of Expenditures of Federal Awards are fairly stated in all material respects in relation
to the basic 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 them.
Other Reporting Required by
Government Auditing Standards
AFFP
On March 17, 2015, the firm of
Affidavit of Publication
STATE OF TEXAS }
COUNTY OF WALKER }
SS
Rita Haldeman, being duly sworn, says:
That she is Publisher of the The Huntsville Item, a daily
newspaper of general circulation, printed and published in
Huntsville, Walker County, Texas; that the publication, a
copy of which is attached hereto, was published in the said
newspaper on the following dates:
March 24, 2015
That said newspaper was regularly issued and circulated
on those dates.
SIGN 1
Pu . sher
Subscribed to and sworn to me this 24th day of March
2015.
Nina Hansen, Notary Public, Walker County, Texas
My commission expires: January 27, 2017
01108120 00001625
"** Legals 11 ***
Huntsville, TX 77340
— s i x
NINA HANSEN
My Commission Expires
January 27, 2017
On March 17, 2015, the firm of Pattillo, Brown,
& Hill, LLP, CPAs, presented the following
statement to the Huntsville City Council
regarding the annual financial report ("audit")
for the fiscal year ending September 30, 2014.
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, 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, 2014, and the related notes to the financial statements, which
collectively comprise the City's basic financial statements as listed in the table of
contents.
Management's Responsibility
for the Financial Statements
Management is responsible for the preparation and fair presentation of these
financial
statements in accordance with accounting
principles generally accepted in the United States of America; this includes the
design,
implementation, and maintenance of internal control relevant to the preparation and
fair presentation of financial statements that are
free from material misstatement, whether due
to fraud or error.
Auditors' Responsibility
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 from material
misstatement.
An audit involves performing procedures to
obtain audit evidence about the amounts and
disclosures in the financial statements. The
procedures selected depend on the auditor's judgment, including the assessment of
the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the
auditor
considers internal control relevant to the entity's preparation and fair presentation of
the financial statements in order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity's internal control. Accordingly, we express no such
opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant
accounting
estimates made by management, as well as evaluating the overall presentation of
the
financial statements.
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinions.
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, 2014, and the respective changes in financial position, and,
where
1
Legals
TUESDAY, MARCH 24, 2015
CLASSIFIED
C
1
assifieds
Place a clas:
Call 936»295541
Send a Fax 986"
or email: classi
Hours are 18:00 am • 4
View the Classifieds Online at: WWW.1
WE ACCEPT WNW
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Legals
On March 17, 2015, the fim? of Pattillo, Brown,
R. Hill, LLP, CPAs, presented the
following statement to the Huntsville City
Council regarding the annual financial
report (''audit) far the fiscal year ending
September 30, 2014. 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. 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, 2014, and the related notes to the financial
statements, which collectively comprise the
City's basic financial statements as listed in the
table of contents.
Management's Responsibility for the
Financial Statements
Management is responsible for the
preparation and fair presentation of these
iinanrial einiomanis in arrnrrlanrA with
Revenues, Expenditures and Changes In Fund
Balance—Budget and Actual—Street Special
Revenue 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 Govemmental 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 Information 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 con§istency with
management's responses to aur inquiries, the
basic financial statements, and other knowledge
we obtained during our audit of the basic
MATT MCCORMICK
1315 11th Street
Huntsville, TX 77340
936-295-6394
ROBYN FLOWERS, DISTRICT CLERK
1100 UNIVERSITY AVE., ROOM 209
HUNTSVILLE, TX 77340
936-436-4972
CIVIL CITATION BY PUBLICATION
CAUSE NO. 1426952
TO: LORRAINE DELEON, INDIVIDUALLY AND
FOR LORRAINE DELEON INSURANCE
SERVICES and to all who it may concern.
NOTICE TO DEFENDANT: You have been
sued. You may employ an attorney. You (and
each of you) are hereby commanded to appear
before the 12th District Court, at the Courts
Building thereof, located at 1100
University Avenue, Huntsville, Walker County,
Texas 77340 by tiling a written answer at or
before 10:00 o'clock A.M. of the first Monday
next after the expiration of 42 days from the date
of the issuance of this citation, same being
05/04/2015. If you do not file an answer by
05/04/2015 a default judgment may be taken
against you.
Gerierat Help S
First Natlona
of Huntsv
Lobby Ser
Rep. / Tell
Full and Par
Availabl
Monday - F
some Satuu
Experienci
education re(
skIit and kno
Lequireme
strong cus
service sk
advanc
computer s
" ability to
in a fast p
environml
credit & bad'
check requ
Apply Wil
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Huntsville,
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Debbie W<
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In accordance with Government Auditing Standards, we have also issued our report
dated March 6, 2015, on our consideration of the City's internal control over financial
reporting and on our tests of its compliance with certain provisions of laws
regulations, contracts, and grant agreements and other matters The purpose of thal
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 In provide an
opinion on internal control over financial reporting or on compliance. That report is
an Integral part of an audit performed in accordance with Government Auditing
Standards in considering the City's internal control over financial reporting and
compliance.
Pattillo, Brown, & Hill, LLP
Waco, Texas - March 6, 2015
3-24
preparation and fair presentation of financial
statements that are free from material
misstatement, whether due to fraud or error.
Auditors' Responsibility
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 from
material misstatement.
An audit involves performing procedures to
obtain audit evidence about the amounts and
disclosures in the financial statements. The
procedures selected depend an the auditor's
judgment, including the assessment of the risks
of material misstatement of the financial
statements, whether due to fraud or error. In
making those risk assessments, the auditor
considers internal control relevant to the
entity's preparation and fair presentation of the
financial statements in order to design audit
procedures that are appropriate in the
circumstances, but not for the purpose of
expressing an opinion on the effectiveness of
the entity's internal control. Accordingly, we
express no such opinion. An audit also includes
evaluating the appropriateness of accounting
policies used and the reasonableness of
significant accounting estimates made by
management. as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have
obtained is sufficient and appropriate to
provide a basis for our audit opinions.
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, 2014, and the
respective changes in financial position, and,
where applicable, cash flows thereof for the year
then ended in accordance with accounting
principles generally accepted in the United
States of America
Change in Accounting Principle
As discussed in Note I to the financial
statements, in 2014 the City adopted new
accounting guidance, GASB Statement No. 65,
Items Previously Reported as Assets and
Liabilities. Our opinion is not modified with
respect to this matter.
Other Matters
Required Supplementary Information
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
Actual—General Fund, the Schedule of
express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of
forming opinions on the financial statements that
collectively comprise the City's basic financial
statements. 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 basic
financial statements. The 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 Non -Profit Organizations, and is also not a
required part of the basic financial statements.
The combining and individual nonmajor fund
financial 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 basic financial statements. Such information
has been subjected to the auditing procedures
applied in the audit of the basic financial
statements and certain additional procedures,
including comparing and reconciling such
information directly to the underlying accounting
and other records used to prepare the basic
financial statements or to the basic financial
statements themselves. and other additional
procedures in accordance with auditing
standards generally accepted in the United
States of America. In our opinion, the combining
and individual nonmajor fund financial
statements and schedules and the Schedule of
Expenditures of Federal Awards are fairly stated
in all material respects in relation to the basic
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 them.
Other Reaortina Required by Government
Auditing Standards.
In accordance with Government Auditing
Standards, we have also issued our report dated
March 6. 2015, on our consideration of the City's
internal control over financial reporting and on
our tests of its compliance with certain
provisions of laws, regulations, contracts, and
grant agreements 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 internal
control over financial reporting or on
compliance. That report is an integral part of an
audit performed in accordance with Government
Auditing Standards in considering the City's
internal control over financial reporting and
compliance
Pattillo, Brown, & Hill, LLP
Waco, Texas - March 6, 2015
3-24
in classified advertising!
online.com
LORRAINE DELEON, INDIVIDUALLY, AND
FOR LORRAINE DELEON INSURANCE
SERVICES AND FARMERS GROUP, INC.
A brief statement of the nature of this suit is as
follows, to -wit; PLAINTIFFS' THIRD PETITION
The officer executing this writ shall promptly
serve the same according to requirements of
law, and the mandates hereof, and make
due return as the law directs.
Issued and given under my hand and seal of
said Court at Huntsville, Texas, this March 16,
2015.
By: MEL FUENTES, Deputy
3-24, 3-31, 4-7, 4-14
Travel Trailer
2013 Keystone 319RLS
High Country Cougar 36' bumper pull,
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selling below bank loan / wholesale
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Call (936) 439-0004
or (409) 789-4890
as new, call to view.
Misc Merchandise
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PRICED TO SELL
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Call 936-581-0989
$ Cash $
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Lawn Chairs
good conditon - $30
Call (936) 668-9162
Large Fridge
Excellent Condition
ASKING - $75
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Razor Ripstlk
caster board
Lightly used,
gray/ black In color
Great fun for
ages 8 and up
$20 cash
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Pets And Free Pets
Two Large Dogs
all shots, house
broken, good hunters,
trained in basic
commands, need
loving home w/ large
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Call (936) 525-9071
G:�nerar klelp ti^larll,:d
Dental Chair
Side Assistant
Come Join our
specialized team
of dedicated
professionals, who
enjoy caring for
children in a happy
environment.
Experience and
Bilingual preferred.
Fax Resume To:
(936) 291-0808
Diesel Mechanic
Needed
fleet maintenance
type work
Call (936) 295-4713
Experienced
Window Tinter
Needed
Appy In Person At
Steve's Golf Cart
Or CaII
(936) 291-8216
FIT Maintenance
position for apts.
Full Benefits.
Salary based on
experience
No criminal history
Please Call
(936) 439-9771
for more info.
NOW HIRING
Male for office
work including
*invoicing and
*answering phones
Call (936) 295-4713
expeneni
able to mul
Need deg .
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or 2 yrs exp
working
AP, PR an
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Fax resu
888-501-
or
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min. wage
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Septic
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wl Tanker 5
* Must
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* Must be
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* Must be i
physical 9
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who Is abl
a tape mg
drawings 8
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Monday -
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