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Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies and, accordingly,would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. However, of the significant deficiencies described above, we consider items 2007-1 and 2007-2 to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether financial statements of the City of Sulphur, Louisian are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompltance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisionswas not an objective of our audit, and accordingly, we do not express such an opinion. The results of our test disclosed no instances of noncompliance or other matters that are required to be reported under GovernmentAuditing Standards.

The City of Sulphur, Louisiana's response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. We did not audit the City of Sulphur, Louisiana's responses and, accordingly, we express no opinion on it.

This report is intended solely for the information and use of the management of the City of Sulphur, Louisiana and the Legislative Auditor and is not intended to be and should not be used by anyoneother than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a publicdocument

Lake Charles, Louisiana December 26,2007

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