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Founded in 1978


Honorable Ron LeLeux, Mayor And City Council Members City of Sulphur, Louisiana

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 Sulphur, Louisiana, as of and for the year ended June 30, 2007, which collectively comprise the basic financial

statements of the City's primary government as listed in

are the responsibility of the City's statements based on our audit.



the table of contents. These financial statements responsibility is to express an opinion on these

We conducted our audit in accordance with auditing standards generally accepted in the United States of America. 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 i n c l u d e s a s s e s s i n g t h e a c c o u n t i n g p r i n c i p l e s u s e d a n d s i g n i f i c a n t e s t i m a t e s m a d e b y m a n a g e m e n t , a s w e l l We believe that our audit provides a as evaluating the overall financial - statement presentation. reasonable basis for our opinion

The financial statements referred to above include only the primary government of the City of Sulphur, Louisiana, which consists of all funds, organizations, institutions, agencies, departments, and offices that comprise the City's legal entity. The financial statements do not include financial data for the City's legally separate component units, which accounting principles generally accepted in the United States of America require to be reported with the financial data of the city's primary government. As a result, the primary government financial statements do not purport to, and do not, present fairly the financial position of the reporting entity of the City of Sulphur, Louisiana, as of June 30, 2007, and the changes in its financial position and its cash flows, where applicable, for the year then ended in conformity with accounting principlesgenerally accepted in the United States of America.

MOSS BLlfW OFFICE <W Sam HMMINI Jones Partway..Suite D Lake Charln. Louisiana 70611 Ph:OrM2l7-3.VW Fax: (.W 4.^-6647

LAKE CHARLES OFFICE One Ukeshore Drive. Suiie 1900 Ukc Charles. Louisiana 71)629 Ph:|M7)43»-6600 Fix: CW7) 43*6647

SULPHUR OFFICE 704 Firet Avenue Sulphur. Louisiana 70663 Pb: (337) 527-0010 Fax:(337)527-0014

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