In our opinion, the primary government 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 fiind, and aggregate remaining fund information of the primary government of the City of Sulphur, Louisiana as of June 30, 2007, and the results of its operations for the year then ended in conformity with accounting principles generally accepted in the the United States of America.
In accordance with Government Auditing Standards, we have also issued a report dated December 26, 2007, on our consideration of the City of Sulphur's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. 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 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.
The Management's Discussion and Analysis and the required supplemental information on pages 6 through 13 and pages 48-49, respectively, are not a required part of the basic financial statements but are supplemental informationrequired by the accounting principles generally accepted in the United States of
We have applied certain limited procedures, which consisted principally of
management regarding the methods of measurement and presentation of However, we did not audit the information and express no opinion on it.
inquiries of information.
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the City's financial statements. The other supplemental information on pages 51- through 56 is presented for purposes of additional analysis and is 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 Non-profit Organizations, and is not a required part of the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.
Lake Charles, Louisiana December 26,2007