BROUSSARD & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS, LX.C.
Founded in J978
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE ANDOTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT A VDITING STANDARDS
Honorable Ron LeLeux, Mayor and City Council Members Sulphur, Louisiana
We have audited the primary government financial statements of the governamental activities, the business 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, and have issued our report thereon dated December 26, 2007. 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.
Internal Control Over Financial Reporting
In planning and performing our audit we considered the City of Sulphur, Louisiana's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City of Sulphur, Louisian's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting.
Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identity all deficiencies in internal control over financial reporting that mightbe significant deficiencies or material weaknesses. However, as discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to besignificant deficiencies.
A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the City of Sulphur, Louisiana's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principals such that there is more than a remote likelihood that a misstatement of the City of Sulphur, Louisiana's financial statements that is more than inconsequential will not be prevented or detected by the City of Sulphur, Louisiana's internal control.
MOSS BLUFF OFFICE 69? Sum llommn Jones Partway.Suiie D
LAKE CHARLES OFFICE One LaVcshorc Drive, Suirc 1900
SULPHUR OFFICE 704 Fim Avenue
(,ike ftiartw. Louisiana 70611 Ph: (337) 217-3370 Fax:(337) 439-6647
Charles. Louisiana 70629 Ph: (337) 439-6600 Fax: (337)439-6647
Sulphur, Louisiana 70663 Ph: (337) 527-0010 Fax: (337J 527-0014
A material weakness is a significant deficiency, or combinationof significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the City of Sulphur, Louisiana's internal control.