HomeMy WebLinkAboutRES 75 183W
R E S '0' Z` U 'T I '0 N
WHEREAS, the City of Beaumont, (termed "Sponsor" herein), and
the Department of Transportation, Federal Aviation Administration (FAA),
have entered into a certain Grant Agreement which provides federal par
,E
ticipation in specified improvement of the Beaumont Municipal Airport;
and,
WHEREAS, in response to a request duly filed by Sponsor, the FAA
has prepared Amendment No. 1 to said Grant Agreement, copy attached, and
has submitted it to Sponsor for acceptance and execution; and,
WHEREAS, it.._is determined.to,be in the interest of Sponsor and
FAA to amend said Grant in the particulars specified in said Amendment;
NOW, THEREFORE, BE IT RESOLVED BY THE
CITY COUNCIL OF THE CITY OF BEAUMONT:
THAT Sponsor does hereby accept the provisions of said.Amendment, a copy
of which is attached hereto and incorporated herein for all purposes,
and to evidence this acceptance, the City Manager,.Kenneth R. Devero, is
hereby authorized and directed to execute said Amendment on behalf of
Sponsor.
PASSED BY THE CITY COUNCIL of the City of Beaumont this the
day of 1975.
IVAN H. WATH F-4. C.P.A.
PHILIP F. C£ SHO:IG. G.P.A.
JACK HEN7EnSC4. C.P.A.
J. RICY.ARO KARNES. C.P_A.
Dean Ransom
Finance Officer
City of Beaumont
Beaumont, Texas
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UJ4gTHEn, Df SHOnG & HUDfR50„
CERTIFIED PUBLIC ACCOUNTANTS
3160 FANNIN STREET
BEAUMONT. TEXAS 77701
TELEPHONE: (713) 838-1605
April 2, 1975
This letter will confirm our understanding of the
covering an examination of the financial statements of
and account groups of the City of Beaumont for the year
ber 30, 1975.
J. E. DOLLINGER. C.P.A.
THOMAS J. KOGER. C.P.A.
A1TAN R. HEFTY. C.P_A.
LARRY L MILLS. C.P-A-
arrangements
the various funds
ended Septem-
Our work will consist of an examination of the balance sheets of
the various funds and account groups of the City of Beaumont at Sep-
tember 30, 1975, and the related statements of revenues and expendi-
tures and changes in reserves and funds balances for the year then
ended. The examination will be made in accordance with generally ac-
cepted auditing standards and will include all auditing procedures which
we consider necessary in the circumstances. Our auditing procedures
will include, among other things, tests of documentary evidence support-
ing transactions recorded in the accounts; tests of the physical existence
of inventories; direct confirmation of certain assets and liabilities by
correspondence with selected creditors, banks, legal counsel, etc; and
other procedures appropriate under the circumstances, including a general
review of the system of internal control and accounting procedures as
the basis for determining the scope of our work. Our work will also
include a general review of various statutes and ordinances affecting
the various funds and account groups of the City of Beaumont as well as
a review of the minutes of the meetings of the Council. Wle will also
review the various appropriation enactments and budget information. Our
work in regards to budget information will be restricted to ascertaining
that the budget has been formally adopted or approved and that it has
been properly presented. -Our work will be based primarily upon selected
sampling and tests of the accounting records and will not include a
detailed audit of the transactions for any period such as would be
required to disclose defalcations and similar types of irregularities.
While such irregularities may occassionally be disclosed by our examina-
tion, it is not designed for that purpose. Any irregularities coming to
our attention will, of course, be immediately reported to you.
We will expect, at the earliest possible date, to receive copies of
the preliminary statements and schedules for all funds and account
groups as well as various other reports, schedules and information that
may be required for our examination. Our work will also require ade-
quate work space and the assistance from time to time of various per-
sonnel. The timely furnishing of this information and the assistance of
certain personnel will aid usin keeping our fees to a minimum.
..EMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
61
Our dealings during the course of our examination will be primarily
with the City's Finance Officer by.way of the Internal Auditor's Department.
We will perform preliminary work periodically during the coming
months with final work commencing on approximately October 15, 1975.
Unless unusual circumstances arise causing unanticipated 2dditiona_1
work, our examination will be completed by December 31, 1975.
At the completion of our -work we will submit our audit opinion with
respect to the financial statements. In addition we will furnish any
suggestions we may develop during the examination referred to above
regarding improvements in internal control, accounting procedures and
other matters.
Our charges for the work referred to -above will be at our regular
rates of from $15 to $35 per hour and will be billed on a monthly basis.
_k'e estimate that the total fee for our examination will not exceed
$16,000. In the event that unusual circumstances require additional
work that is not presently anticipated, we will request specific approval
before commencing any work which would cause our fees to exceed ouf
initial estimate. It is our understanding that all typing, printing and
reproducing of the published financial report will be done by the City.
if the foregoing is in accordance with your understanding please
sign and return to us the duplicate copy of this letter.
We very much appreciate the opportunity to serve you and trust that
our association will -be a pleasant one.
ACCEPTED:
By:
Date:
Very truly yours.,
WATHEN, DE SHONG & HENDERSON
Certified Public Accountants