City of La Marque Texas - Single Audit Reports - Year Ended September 30, 2014 - Auditor's Internal Control and Compliance Report

Sep 2, 2026

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Single Audit Reports for the City of La Marque, Texas, covering the fiscal year ended September 30, 2014. The report includes independent auditors’ findings on internal control over financial reporting and compliance matters, prepared in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. It identifies a material weakness (2012.007) and significant deficiencies (2014.001 and 2014.002). The auditors also report that testing disclosed no instances of noncompliance required to be reported under Government Auditing Standards and clarifies the limited purpose of the communication.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages14

Reading Time35 min

AccessFree to download

Independent Auditors’ Report

Internal Control Over Financial Reporting

Compliance and Other Matters

City’s Response to Findings

Purpose of this Report

SINGLE AUDIT REPORTS # CITY OFLA MARQUE,TEXAS For the Year Ended September 30,2014 CITY OF LA MARQUE,TEXAS SINGLE AUDIT REPORTSSeptember 30,2014 TABLE OF CONTENTS Page INDEPENDENTAUDITORS’REPORT ON INTERNALCONTROL OVER FINANCIAL REPORTING AND ONCOMPLIANCE AND OTHER MATTERS BASED ONANAUDIT OF FINANCIAL STATEMENTS PERFORMED INACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 3 INDEPENDENT AUDITORS’REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROLOVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133,AND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 5 SCHEDULES SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS8 SCHEDULE OF FINDINGS AND QUESTIONED COSTS9 SCHEDULE OF EXPENDITURES OF FEDERALAWARDS13 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERALAWARDS14 Bsnn # INDEPENDENT AUDITORS'REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OFFINANCIAL STATEMENTS PERFORMED INACCORDANCE WITHGOVERNMENT AUDITING STANDARDS May 21,2015 To the Honorable Mayor andCity Council Members of theCity of La Marque,Texas: We have audited,in accordance with the auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standardsissued by the Comptroller General of the United States,the financial statements of the governmentalactivities,the business-type activities,the discretely presented component unit,each major fund,and theaggregate remaining fund information of the City of La Marque,Texas(the“City”),as of and for theyear ended September 30,2014,and the related notes to the financial statements,which collectivelycomprise the City's basic financial statements and have issued our report thereon dated May 21,2015. # Internal Control Over Financial Reporting In planning and performing our audit of the financial statements,we considered the City's internalcontrol over financial reporting(internal control)to determine the audit procedures that are appropriatein the circumstances for the purpose of expressing our opinions on the financial statements,but not forthe purpose of expressing an opinion on the effectiveness of the City's internal control.Accordingly,wedo not express an opinion on the effectiveness of the City's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraphand was not designed to identify all deficiencies in internal control that might be material weaknesses orsignificant deficiencies and,therefore,material weaknesses or significant deficiencies may exist thatwere not identified.However,as described in the accompanying schedule of findings and questionedcosts,we identified certain deficiencies in internal control that we consider to be a material weakness andsignificant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allowmanagement or employees,in the normal course of performing their assigned functions,to prevent,ordetect and correct,misstatements on a timely basis.A material weakness is a deficiency,or combinationof deficiencies,in internal control such that there is a reasonable possibility that a material misstatementof the City's financial statements will not be prevented,or detected and corrected,on a timely basis.Weconsider the deficiency 2012.007 described in the accompanying schedule of findings and questionedcosts to be a material weakness. | 3 | | | | | | | --- | --- | --- | --- | --- | --- | | Partners | Houston | Bellville | Austin | AlIOffices | Governmental | | Robert Belt,CPA | 3210 Bingle Rd.,Ste.300 | P.O.Box 826 | 100 Congress Ave.,Ste.2000 | www.texasauditors.com | | | | | | | | | | Stephanie E.Harris,CPA
Nathan Krupke,CPA | Houston,TX77055
713.263.1123 | Bellville,TX77418
979.865.3169 | Austin,TX78701
512.381.0222 | info@bxauditors.com
713.263.1550

FAQs

What audit standards are used in the Single Audit Reports?

The reports are prepared in accordance with U.S. generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States.

Which internal control issues were identified by the auditors?

The auditors consider deficiency 2012.007 a material weakness and deficiencies 2014.001 and 2014.002 as significant deficiencies.

Did the auditors find reportable instances of noncompliance?

No. Results of compliance testing disclosed no instances of noncompliance or other matters required to be reported under Government Auditing Standards.

Sep 2, 2026

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