Res 081-2024 Agmt. with Edgin, Parkman, Fleming & Fleming for Financial Audit Services 08/06/2024 Resolution No. 81-2024
Resolution authorizing the City Manager to enter into an agreement
with Edgin, Parkman, Fleming & Fleming, PC with options to renew for
four additional one-year periods
WHEREAS, the City is required to have an outside certified public accounting firm
audit its financial records on an annual basis; and
WHEREAS, the City receives assistance from this accounting firm in compilation
of its Annual Comprehensive Financial Report that is submitted to the Government
Finance Officer's Association to be reviewed for Excellence in Financial Reporting; and
WHEREAS, this firm has offered to provides these services to the City for the fiscal
year ended September 30, 2024, at the price of $75,000, granting the City an option to
renew for four additional one year periods,
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF WICHITA FALLS, TEXAS, THAT:
The City Manager is authorized to enter into an agreement, in a form approved by
the City Attorney, with Edgin, Parkman, Fleming & Fleming, PC for financial audit
services, a draft copy of which is attached hereto and made part of this resolution.
PASSED AND APPROVED this the 6th day of August, 2024.
MAYOR
ATTEST:
B
City Clerk
r- EDGIN, PARKMAN, FLEMING & FLEMING, PC
Ar;t:!n.srr.nxs
1401 ir..r aar Sr. 216 • P r7 3;,x Ps) MrCruit �i D F= in,CPA
'lvYi tr.r�F r.:; 'r xh3 76R'0750 QAvro L Px,140.1W.n,CPA.
Pn (WO)T65 5SSfi • FAX r_4 t A Ph, F tor3.CPA
July I S.2024
Mayo'and C ty Council Members
and City Manager
City of Wichita Fiat.Tess
PO Box 143'
Wichita Fars Texas 76307
Mayo, Council Members and City Manager
We are pleased to confirm ow understaedrrrg of the services we are to provide the City of'.tit'3 la Falls 1 u•
lCity)for the year ended September 3C.2074
Audit Scope and Objectives
We wit' audit the f nericii statements of the governmental attvrties btisiress type actry:PS ''c '.1]:C
ctscreteiy•presented component dn,ts each major fund and the aggregate remsnrng furl rr, ;ice
inchurivig the re'ated notes to the Itinanciai statements virnrcn coltoctivery cernprse the ba ,ncia
statements of the City or Wicrste Fa is Texas as of and for the year ended September 30,202t ..,..,,...il r
standards Qenerarly accepted in the United States of Arnenca provide 'or certarn required suep,emerfa-r
entorm..i•or -RSI1, such as ^nanagereenCI discussion and anyys,s ;MC)dAt, to supp+ement the C ty s Lai it
ices c mews SuCh rnforrnatson,alttioJgtt not a part of the basc financial statements is r2 ed by In t
Gower ',, A;counting Stands-di Board woo considers it to be an essential part of rirancia ic: Inr
placing tf•ir _s c financial statements in an aopropnate operational,economical or h stoncal co' -
of our erq„;.r',-,r•^r ere wit apply certain limited procedures to t'ie City, RSI in accordance
standards r, ;accepted in the Urulec States of Amer-Ca These Weed procedures yell tuns I „Jr
of r'anagc--:en' -e areurg Me methods of preparing Ine -formation and compar ng the r,' 11,ii,ir l,)r
corsstency with management's responses to ou' nq.rrries the basic finance! stateme`ris :+r.y other
knowledge we obtarred dieing our audl of the basic fnancral statements We wile rot express an n)',ron Or
provide any assurance on the infor•-:aaon because the',muted orocedu+es do not provide us w.tn s.iffrcent
arpproonate ey•dence to express an oornion or provide any assurance The fottowng RSI •s required by
generally accepted accounting principles and wLt be sublecled to certain I mired protedu'es, trot will not be
thudded
1 Management s ascussion and Analysts rMDdA}
2 Budgetary Companion Scnectules
3 GASB Required Supplementary Pension Informal on
4 GASH Required Supplementary OPLB rnformatior
We have also boon engaged to report on s,i`_ •nett.I ^UrrratirY`.,r'r',than RSI prat eccompanres the Cry
pf Wichita Fats. Texas francial steterner'i w^,:,tY ;are le t> visited n the form of an Arnual
Comprenens.ve finanra Retort (ACFRJ We will subject the I❑ -,.rg supplementary :nformattor, :o the
auditing procedures applied In our audit of the'inert:al staters'-s.=--i 'e'tain additional procedures,rrciuor rg
compar;ng and reconcitmg st.-n rrrforma:non directly to the a •: accounting and other records used to
prepare Inc fnanoial statem-- cir to the financial seatar•ents' ..arise des :3.-y other aedrtioral proced res in
accordance with 10Jd1f1^,7 ti as generally accepted tit red SI,...: Aril- e i and wi'i provide an
opinion on rt in reation to I'c ual statements as ,•• t for r: J adCidec s repot,on
the financial staterreats
1 Schooule of eceral and State Awards
2 Passenger F aclity Crary e :. ted F,nanc.,Y Statements
Mayor and Cony Council Members
and City Maier
City of Wichita Falls,Texas
July 15.2024
Page Two
The Ib:::C+swrng time' utleetiatiOn accampar'ylalg the Man aa) slaracierrti win not be a:abjected to the audlllrlg
procedures applied in our eudt of the financial statements, arfd our auditors repot w+ll not nrovrie a°n opinion
Of any assurance on tl'sal irlfcarnat an
1 y{}rril�ini n$arml tnd 'id4,:x1 r{.r d Statem°ent&
2. Supporting Schedules
3, StaUitiCe Clete
The oP;iCInee4 W Our audit are 10 Obtain reaskonaVe ess.arance about whether the financial statamrrls as a
Whole a'e free from material misstatement. wfillether due ell fraud or error and ssue tilt aaollers raper1 that
inoltides our eroirwpa5g epqui whkothor your financial statements are fairly presented. n x I malarial respects.in
conlar-ty oath: U.S. generally accepted accnur~:ing principles and Ill reper'L rrn the fairness o" the
s,.rppir" ,ar:ary inf ma}ori retorted 10 in the second paragraph W'-en considered in re.a'ran IO Irw financial
State^"ri'nl as a whole. f erasonable assurance is a high!eve!of assurance 4LA os not abscsele assurance and
lhece'r'.: Is not a guarantee final an audit conducted rl actordarrue wlh generalry accepted auditing standards
and i";.°..r:,rrmerfr Ai Cftr,rg Sltla1C1'f1FJS will always*elect a material mi=_statemenl when it exists 6rirsstatei'1ehts.
lrc'ur- a-ssica^s earl arise from fraud or error are are ct?rls'de ed mete•'a'.r:here is a snatastar ial likelihood
lh.l r:l in the aggregate, Llley wCta'd it U rr[a tfhe judgment a'a reasonable user made based On
the lnancw ;craters enis The objecl:res also incaude reportint on
* I'uI..... =intro over,rrarrcal reeorbng and corn uance with prov%ions of laws regulair0ns,cotlrads,
JI'S award agreements, nonCAe'pl:arce with weiCh COutd have a material ereCU= On the firanc:al
sL-aLderients in accordarkte with Government AudNerg
▪ Internal control aver CrUental ante related to major cmgrarrs and an coir on(or c sc:a-nr a`opnaon)On
compliances with root-sal statutes, regulations. ao rl he lerr*'s raid cr:-' :I.ur-:,, Zr' it"=!-.o icvrde
GOI-11,0 have 0 direct and material eflect on each majc. cmacra- in arca-canoe wi:h re."Sr a a Audit Act
Arneridrrier'1e Of 1996 end TOO 2 Cr$ Cade Jr ra::Yrleur P.r"I
Adrrctmtiva Pn,7i,,:rrr nenf3, COSI Terr70fitrn5. one' .1.1.Rocueers.rorres rot ::te:r w,, r,:l _Jr form
04r'r°.1r k�.the Tr x.rs Singe Audit Circular,and:'ae r';tasorge°l:e_II'.p't.ha'yu :°.,...I': I:: 7'11 14,
AgE-cle's
Audi Res ponsibIilitres for the Audit of the Frrrailci,il-r,ai::II I"IN roil the Single Audit
1Me wr I Cxlndu,G Our audit in Accordance with auei:^p -•:r,. I, ,;. }orally acceptedd in the I,,h,:.ed Status of
Amerce: the standards for Iirrarwie Aits coo;�:"..e: .. - .,rrr of Audrhng Srapnprrrrr:, suer, r,y 1ne
Comp;rolter General Of the Ur Led .Slumi :r°e S. :e AL] :1rrarrrcenrs of 199i6. the LSrposioits.oil Llte
LJ"iform Gu lance.Me Texas ::; ,. ;° A,.: r.... :i' aid 1- `aacrr; r F;."d iy Charge Audit Guide for PUI3ruC
Agencies and'Ihll'ncluca'4'a'.'S J' Y_ ":.'l '_ 4rds,a deLem'..: 31 +,t: lnr nrogram(s)ir.accordance win
Me Uniform Guidance a'rl v I$,x.l% t e^ .."dd Cireu ar art': :s -' p'v:r~ci.res we cc•sider necessary tG
enable vs to express st.,;r' opinions /- i:a': cd ii ,. aeec :,r_:: VIM fir: r: .vrx ale.44iptecl au(41,ifig
standards and Gorevnmr'r' Atedifing Sts,OO.C.t. wO vxir;se G Ct'ar c'ia:,Jdgrnern asd manta n professional
skeptic sr•'h•rsug°rout hie::r,efnt
1/Ve wt. evu'uiile Zri0 at:;,I,:;:•.r.,. ,.,, or r, :r,,.o,', ,q pc ;,,,,'s used and the tea c',rb:rr,^.eas of significant
aobbu..:ing es:maies made by me-acamfirt ins'r h.,7L,a'G the owero fret nta'Cri pt Lie `rnanc/al
statem•ertts.irc.ud rq the G`5GORurri,, : ":r ti,',•,,:':•a.'},•°,,,, I n:ancial state-rr eii'earesent the underlying
transactions and evc-1= 'n a man"sr That a--a'.°FS f3- ::'r:5;:'I31;anVVe viol, trl0'1 ;1'rl perform the audit to
obtain roasor+abie ussu .1':.,',lne:u'r•l'a•I'terr 1'i: 'ir c ;a;r a r • 'r,r,I4:are"roe of r';ttel I I rpisatatemeni,whether
fr4"11 (tj errors, (2) tracu+.;ic... report ng :.3j mis:al-or::''Ir:-'- ^, °irF.r-'S or (6I woiationsof laws or
governmental regulations It'ri LAC.irL'Ib,;':rble: !c.Inc:entity Er E. .l::'. i:', :e-Eigrirnent Oremployeos ectng an
tehal` of the en:rly Because Me deli° .' waste E-r_ aerie s sJbjeciise, Gove.rnrrenr Aw1lrar39.
Sf areeards tfd riot expect audrlors to per.- sf :r:I. raracir:Ir,' :,:S:::tix.'.wr:lele Or abuse rn linarncal audits nor
do they expect auditors to prciviee reaskts,nr.,r-.r r,i. ":1i,e :su't.;l.Ir:; krus'rs cat abuse.
Mayor and City C. ulled Mee/bars
and City Manager
City Of Althea Fails,Texas
.191y 15..2024
Page Three
Beceure cf the inherent IrmIldhons of riii wz!1!",1-,q.• m!311.011.1 of internal control, ed
necause we will not perfo:iii j Jc.a F unavoidablenk Carat SOrre
IdLerpal misstaliorrentsor "1011QC;1110 :!'•11.4!,741 L i., rJuIj hough the audit is preptrly
Planned no oerfomme riaccurdanco 2.•i LL al E:ceplErd auditing standards end Government
Aux/lbw Standards In addition an flL.. • .:: dczuc;:r!nrakericil thissta1rrier0c.iyietErus Of
laws.or governmental regulal 006 that -Luc ;..1Ji Era material effect on the financial statements or
irajOr sregraMa However we will iIr: logid of rnanagerwl.or any rrialur i orrws.
fraudulent financiai repcdirig.or rnii-atiai0V 0i:or !hal OcieVe tO bur attention. 'No will esio iricr-- ;re
apprOpriale :ravel Cif Me-apemen; of any viola! haws or gl:QUerrlffigntal fi9Uiftti0r6 .11110 !C: :
attention, uriess clearly incon-aaquential We will Sutn Maltena in the moos •!...„:.1 Lui ui u
-Audit. Our reSparSiblry as a...I:In:a is lirnited lo the period covered by ow'audit ants ,i•y
later periods fo, tgagea as auditors
i.11Sie Cenci CLiso..1 o tie Audit evidence obtained, wrether Sniefe ere comblions Oi
the rv.;q•r.%0^.1.;..—07 racSi: .V.,rti*tairitial doubt abod the governr-enfs ability to continue -1
. cir i,rne
Our h.! mJude iitti7s Of dence supporting the transactions •ocorceo
acts phisicw eximPir.e of river lonca. vd direct coolitriabon of recavables and ceia 1ct-E-
SISSEI;L .1. t ER...Med individuals, funding sources ored tors and
rl5f,Lui:.is 'Ne Ali. a so request born your allOrtieya as Part of the engageMent, and
they may bill you rot responding;r:!•••,Lt
Our au•dit of the bisects blabements Poets nol follow)you of your responsioilitios
Aud It Procedures•I ntarnat Control
We rill obtain an understanding of the igowrnrnerl and its envirorwriont. inctuding Ire system Of internal
control aufficrient to identify and assess trio risks of material misstatement of the f.naicial siaterrents,whether
due to en-Or Or fraud, and :0 design and perform siidit OriXeClUrell reSpOriSivie 10 those riSkS sod Obtain
evidence teat is sufficient and approonate to provide a 0-ass. for Our On4nierlis The risk Of not detecting a
matCria migvIalemen1 resulting from fraud la higfer that for one resulting from error, as fraud may involve
collusion forgery.intent onal omissions,misrepresernalw,or the override Or internal contici. Tests of controls
fray De performed to lea; the effectiveness of certain centrals that we consoler relevant to Preventing and
tfeletbilig errors and franc :oat are material to toe reeil statements and to pi:even:16g and detecting
misatarenlente reaultirilj :ega cols anc other noncompliance metiers that have a direct and rnao,noi
effect Del tub Ma-curl sLaLorrontis. Our rests.if perFormed. will be less in scope Iran wou'd be neoessoi*j •.o
render en opinion on internal corlroi and. accordingly no opinion OH be expressed 49 our report on umeiisii
CiOnlf01 I Sduad pursuant to GOvemrnenr Authnnig ManclafoK
As rewired by the UnifOrM Guidatle,the Texas Single Audit Circular.and the Passenger Facil ly A.::
Guide for Public Agences.ii.ve will perform tests of coral:era Oyer=reliance lo evaihate the eFecil VSnEFF. 1
the design arid operation of controls that we consider reievant to preventing or detecting .i.
roncompfiance writ- compliance requirements apploabe io each Meyer federal arid state aiii•-srd prog-a—
HOwievee. Our teall will be lest Step&than would be nocossary to render an opinion and,
atooroingly, no opinion will be expressed in our report on interns control issued pursuant to tic Uniform
Guidance,the Texas Single Auld Circular,and inc Parisenoar Facili;y Charge Audi Guide for .Agorces
An ride L is net dosignod tO prowdo assurance on internal control cc to identify significant corium-loos or
weaknesses. Ac:c-dircly we will ecoress no sucir op on However during the audrt, we mil
corm'!"i-nicate tO thanagrineri: art; Incsi; ithar9cii.:: with governance infernal contro relaled matters that are
'Nuired to tie orjnrlm.rn CO'hc /uiCPA nrclossioral star-ie:as. Government hIdIng Standards, Ine
Uniform Guidance the Texas Singe Audit i.: L'infW11;14;1 VCillY ,A1.4,1 Guide for Public
Agencies.
Mayor and City Council Members
semi Cily Manage(
City Of 1i'ellchita f`ails, Texas
Jury'15,.2424
Paige Four
Audit Procedure's-Compliance
As par of pinta ring •easonable assurance at30ut whether the firranCial etalkments are free of material
rissteremert.we will perform tests or the City S Compliance with the proves ons of app cable laws r-eguranQ1i .
d,Orrlrllte. agreements, and grants However. the objective of Lhoio procedures u'.l, riot tsd 10 p owrdc an
bpnibn Cn overall comupl ance and we wi i nor express such an Op(HOr7 in Our rear on Combi•ante issued
pursuant to GO1rrirrlrFJtifrf.TM1 Staredre+rcfaf
The Urr form Guidance 7h0 Teias Single Audit Circular. and the Passenger Facility Charge Audi; Guide far
Public Agencies require gnat we also plan and perfOirn the audit to obtain reasonable assurance aisroui whether
Ih avarbee has complied with appwcable federal Statutes.regi.ailions. and the'berms and conditions o'federal
awards applicable to macs.programs, Our prorrepures ywdll con-sat Of tests or trartsart1iln3 and aline applicable
procedvree described ill the OMB Compliance Supatemerrf for the types of compliance requirements that Cove
have a direct and material erect on each of the City s moor programs For federal prr.9grerre that are ineluOed
in the Compliance Supplement. out OOmpliar :e arid inttria tritrd procedures aaiL relate to the compliance
requrrernenls the' the Comp'ance Supjr+imer:t dentilici :is being subject to audit. The purpose of these
proCedureS well be to express an opinions or7 The Citys cc'•;;ia'rr:e with requirements atdplicabie to each o1 its
maple programs in our report on compliance issued purse.....' iG tINe Unifenni Gvellinoe, the Tes&e Single Audit
f;irdolen,and the Passeenger pooh dy Charge Audit G4ide'c-Pt. 'c Agencies
Responsibilities of Management ment for the Flnaetir.ial Ste ii iiirj nts and Single Audit
Our audit will be Conducted on the basis that you ar:km'iIa:.:)e and underslard your responsibility •or (')
designing,implementing,establishing and.ntaintahni:rl c:lri• Controls relevant to the preparation ar cl
far preserrtanon of F:na'sG81 statements than are free from -Moral misstatement.metier doe 1v fraud o'error.
inCludng internal contraw over federal awards. and for ev;llualing and monitoring cagoules adivipgt;. ttl help
ensure that appropriate goals and ablectwes are ni.eet (2)fallow laws and regi,latrons,ti.3)ensuring that there
is reasonable a:tsurar Taal gOvernment programs are administered in compliance wnlh compliance
requirrentettS. and (4} w xJ•rg that management and financial;nlorma1ion is reliailie and properly reporter.
Management is ar50 res:i:'isCle for implienii--itir.: y^tCma designed to acriieve compliance with applicable
laws,regulatons,conlw.-s, are reran'agrebiryrli w. a'u also resporsble roe the selection arid application
Of actotlntirg prirroipleF, 'c- ,~e l' r.3r c., .:r,C 'lr' a'es01.:a1cwr Of the lirrarroal statoMerts. schedule of
expenditures of federal a:^J SLAu iuhart-y rr:<;.7 ..^.'::ireljiartiyor ir.1Orc. l 811 in Cdrhldemily with U S generaly
aOCepted aOCesellting p;;-cip•es. and for cvmpl ar• - art- apvcable laws and regulations (including fede'ai
Statutes), ruled, a and the orov Suorrs of conlrac!s 'acid giant agreements (inducing award agreements". your
respoinibilibes alto include denifying sigrsTios,ni cortraclo- relationships in which the conaract4r has
r poar0iblhlyfor pit grant compliance and fen the accuracy and compaereness of That information
You are also inxponaibls for making drafts Or financial etatementa, schedule or expenditures or federal and
slate awards all finaritiai records and related information available to on:for the aaiilracy anti COmpieler'ress Of
that information finalud ng inlorr'anon from outside of ;he genera and subsidiary ledgers) ale fear 1'1e
evaluation of whelrer there are any clnOitions or events, considered in the aggregate, that raise substantial
dout}I abed the government's ability 10 cormr.i.ie as a going concern for Inc 12 months ader the financial
statements date or shortly thereafter YOu are also responsible for provioirg us with (1) mess to all
information of which yeti are aware the: id relevant to the preperaton and fair presenlalron o'1hS financial
S18ten're+StS, sucli as records, documentation, identification of al re nla=:7 o7.rie5 and all relaledrpaily
relationships arid transactions.a)access to persorr1bl. fiCcaurts. book . :•r,r-; s. :C t erg documentation
end other informaton 85 needed t5 tier eo-f.,0i JWu I _.ndec the Uniform da°_ca 3) a_d'.ic^a' information
that we may request for the purpose cf the aud,: arr.::4)unrestricted Cc r i tr;vr: < {+ •i 1'.,°;jovernment
hem whom we determine r1 necessary 10 obtain await c:r crime AL I'h conc,us cr ,.;r Li.. L c MI require
oertair wrrflen repreSe"l l ar$ f.orn you about yot.r respors•b sties 'Cr it's f na rc.i; s a r e Ft. Schedule of
expea5ddurres 01 teoeri,e a ;t awards; federal award programs camp anon xor r ',.lira regulations,
contracts,and grant agree--1'n:n,.7•eratan-natters
Mayor and City COurrCal Membera
and Cfty Manegler
Carty of Wlchita fora Teams
Jaty 15_2024
Pege Five
Your responsibates irrdude. edjusttlg the financial Valor-vita la correcl material nt%statements arid
oo7nhrmirg to us in the management repiresema1IQn letter trial the effiC.s of any urltOrre ad rhwssLal=mer:s
aggregated by us during the curre,`rl engJL rrier•.1 arid pewa.nir g to the tales`pei oc proser!cd are riff`.atr n0;.
both inorirld_ially and in the aggregate,to the financial slalemen:a of each Co Ilion nit 1UkU'l it n1;;lc
Yqu are resporraabte for W:u design and inlplenrenta:or of programs and COrlrols to present saki CCtdc:rra c.
and for inic,ming us about a krber.or sLii pN t1Jd'far::J aftracting the government irruc vine(19 ' in:agemerl
(2) employees veto have Srgnitica rifts In .itorna cortrol and (3i c:he's iiimere She friird could have a
Material elf Ed on the financial sta:emr.iIs Yt',A'rrrSporrSib,trbgg nCluvn ill^-,uig us of your knowledge of arse
altegalians of fraud or suspected Paoli a!"ucgi j the government race.re• r communications from em•u.yees,
f[rmb-eiv.p1oyouS grarlors regulatora or others- In audit On.You aria r,..a;,{ar5ih'C Fdr'den':.r:ng and erisiurivg
Mat the entity complies with applicable aims, regu.aboris ttariUacLS aisle_ '_rs'.= r:_°a :5 Management',s
also reasons blrr for taking tin-ely end eppropnete steps to remedy fraud i•;,• rr, sir y W li-i 9rovisions or
IfivS, regulations.contracts, and grant agre•enaentS Or arise that wit replvt. A:Ji.:orrally,as regJired by 1'bn
Uniform Guidance and the Texas Single Auat Choicer. t ig manargerrlenrs r rpaSrtaiity to Ov i e er,y
mender nofitompi once with federal statutes,Fegulaforl3,and the terms and Co-...;r.:t tors ar.'sclera'awards.take
prompt liedOn when ir1ttarcCC el nencomplr.ance are identified ire•uding inrcernbliance rder4410e rra aut':
f ridings prdrfiptly f011ow up and take oorrectrire action on reported audit flat;r jr urd pru late, a sr.r'ima'y
schedule of prior audit 6ndinga and a separatO Corrective action plan Tie summary schedule of p',u auJ
f ridings should be available fO.Our reVlow at re completion of the audit tiemP$work
You are lest:ors:bre for identifying .rl f;,;i:. .lara•ds ieceived and understanding and complying with the
COmplie-r:c -3cairements and for: 'a C = rr . r:' r i achie&Ule of expenditures of federal awards(including
notes a a; : ",.:. irti iEtCr OLr rucx. ;r.:i :.rr. i'.(''d I: 'J rtdotcd concepts. such as!col revenues.if applicable)
/nit') e Uniform Guidarr. `fol.;;:free'ko IfCI,,CfRy :1i,r repc'1 On be schedule Of expenditures OJ
febi::i.i: .rw t.. fr° ,cr: e![ii:uffert1 tf ai I ir;.r .. r-i1 ;i5::. that we have reported on the schedule of
ead?r-io,';ores , I ''rra'u awards. You al.=.a .ri :i,• tie audited firiar►cial alatomest,s win any
•,,•.,Jue or exurb":,i,icr,c of rede•a' awards That includes ow report thereon Your
repoo"a balitre:; to us n:he wri tern representation letter:t'ai 11)you are re2sponsiole 1Cr
r-r•ft•r'ation al the:schedule Of expendlturos Or ri dlrrral :rv,:irds in accordance with the Uniform Guidaree. (2,)
be::eve:he scltedu"e of expenditures of Fo:iL'al awa:cs including its form and content. is staled fairly it
,:.--Uordfanrra with;he tJriiform Guidance. (31,1 •-•c^:notLs of measurement or preserilalion have rot changed
horn those used in lrie prior WOO ter, If they hive e:hanged,the reasons for such changes). and l4)you have
CliSCIOSed fa us any significant assumptions Dr rli :`r.la, rig unAoriying the measurement or p^esentalion of
the Sdredule of expenditures of federal await:
Ydu are also responsible far the ^rift, .sf r:' air '.!:d l:.:her SLpoler-rrltary information, wh.oh we have been
engaged 10 raper:on. in cor.r_rm 7 'Nil- ..1 :r_,r:rally accep'e0 rcrnrinling porticipteS YOu agree to include
Our re.obit On Ihe si_orerraril;e'•r i. ':........iri i i f<:::,•..iriterl rl 01 ,:r°;iris ard rrdicales trial we have reps eo,
on f r Slli r erri,,.,any. inidrraatic Yet. =Bsc .?ar :o inc i.cr ern 3V.1 ted financial stateamerhts wit, any
.';;raolementary nr:, :rr:iir :I_i ueea Our nil:+:1,theredr Y0uf rettpCinsibilitics nclude
7.:i}c:,•sdgirg 10 ,if r' the written rely...,_,r.,a',cr ;ire that :" 'ter:.. are reaponaittle for presentation QI t e
alit r""crlllly inlormalxon in accordance tiwrl :;r"u1i' di Y:li. I.:"I:'4'r-ine supplementary Irilormal, , rd_Iudr_-g
... 'Orr and content, ra tarry pregented n acco•cerca with GA4C: tail the rnetnods of measurement or
;:•r,klrrr'rerior,halve rot ohangea from those used in the prier pis.ae ::•:fry nave ceangad, the reasons for
-,c-an,gas:,' arc (G:i yOU have oISCICled to uS any Significant assumptions or interpretations underlying the
;:"rr,•..:i rru f c•Drn~s.or atior of the supplementary al-formation
na nio rrs'T"n for ectabl sh nn, and maen!arning a process ter Iraccog the Sla'lus OF audit findings
•: rift:''i'}flit''}::arts Mar age-ant .:so reaponstile for identifying and providing report copies of O EVdOLS
I )r'":,a 'i I i, r,r;itir'7. ,l., shows related to the cojecti os disevSsed in the Audit Soup° sir:d
•:#,. +,;4r4 .;" :r s 'u:c . Tr a resconsibilily rnCIU4e5 relewir to VS COrlieCAIVe aCLi0e3 Lake.i kc avdress
s grtiica^it fin b ngf and'corgi,-,, .,,.fait: i:rusulling From Noss audits or other engagements or studies You are
Mayo'aria Cdy Cc•.nciI Members
old::ty Mti'altci
C,ry ua Wichi f a •Texas
July 1f 2024
Page Six
alto resooristble for prow:ding management's vierr3 or'+ our Current tirdingi. €enclusions and
reCCelmendatiOng.aS+rrel' aS your planned corrective act one far the •epaart and for lie liminQ and icrrrial for
ptotreriing Mal e nelion
(War SoMus
We wdtl sass!in preparing the fiinarcier statements and rotated notes., schedule of expenditures o'federal ard
scale awards ire passenger sacitt ct-.a•ges audited financial statements, and me GAIT 34 Ccirttrers.a]ri n
ccintorriiity w Ch US generally acoopled accounting ppinrplet. the§ Lfrifenrr Guidance the Texas Single AL di
Circular.and the Passenger Faciaily Cnarge Auct L Guide ler Public Agencies based on information orcrierded try
yew ThoSo ndnaudit services do rot carstilute an and 1 upper G overrl,rlpnr Aurfirr.19 Srarinlortr and Such
services will not be conducted in accordance with Governnaeint Auchr.r,rg Senesces We veil per'Orhl the seroices
in accordance with applicable professional standards The oher services are limited to the financial statements.
scheclure of expenditures of!Moira ant state awards and related notes services prev.oi.4.4 def nee, We. in
our sole professional judgment reserve the rrgghl to refuse to perform any procedure or lake any action that
could be_ursirued as arssum,rvg mainagerrlent respot,tibi flies.
You agree to assume all ..•.eragemert responaiN itiee relaiii g to Erie f iunicial siulbrecnt, schedule of
expenc,lure&Of federal and 4•'a'c awards.related notes,and any other raora,ioi1 services we may provide Yes,
wall tri uquired to ac$nowlac_ :1 twe manegerr'er1 repre9eieLalren le ter r our ass,,sianeC with prep ?atib^1 of the
ie•ltertr. r. 001 crozrtitures Of federal and state awards, and re aced rides and that you
.s;• �•,��,,,•d n,:-,,r.:',s.,.:, 'na r.",arcal statements.sehedu•e of exponditureS et fedora and stale awards,
:i I-ie.r issuance and have aocepLed responsibility for them Funher, you agree to
P.ve•'.i+••li:" ••'n:1.::I '',,.••aims by designating an in:Invalid) preteraby from sermon matagernent.with Suitable
sled kr),vls::e c-rxrs:erg:evaluate the arleguaCy and results of chose secsices;and accept responsibility
for Plum
E n jagemant Adrn n Istr#GQrk Fees.and Other
S^le unrferstarml that year emproyees will prepare al.,cash Or other confinmatiorla we regveat and wIl locale any
ckYCulments selected by eat ler taking.
#1 me c nrrt.:ion or the engagement, we w ll complete the appropnale sections of the Data Corecbori Form
a 4r—.ra•rec :..° sJd,t 'Srdings tl is rnanogerrtenrs raSprpnSibr,rly to electronically submit the report rig
aacisaage ;ire.,:,,six.; I na!sCial statements. schedule of expend+tures or tederel awards. summary schedule p1
prior audit ir.d;-,p-. :3r.;,�ors"repo s. and corrective eoiier plan}along with the Oala Colledicn Forrn to the
'Mere auc.a:l :eal. a°is.:ae i.1t a coordinate with yeu the electronic submission and ce+l,fcatien. The Data
Ctll c;' ., I rim a„-d tie rep:rt rg oecsage mull tie submitted wimp the earlier of 34 cater dar days after
cet:,A the wi S:'.5: s fe ns or ni^e nmr;rlths after the Budd of(he audit idenod.
Jfe vr,i p J,Um COP cs or ou rEixrts :c line City, h0wever rranage.rrertl S reSp inSib'e to dlstrbution of the
re)orts an.: the linar'ca slatements Unless restricted by law Or regu'alien- Or C,erltarrt,ilg privileged and
corfidentiei informatics -its es ol our rcsy„La cirri Ici C:o-!made available for public inspection,
Thtr a.rd t dc-:'..i,,,:i:.i,; w l^is a ' sac rr'or!La the pruI nr.'+r: Fd,ro Parehan, Fleming&Fleming,PC and
n41114'es r r'ic. .,.it3 r,7i' 1:rn However.wever.subject to apolicable aws and regulations,audit occur vitation
and span.;i rr• ,71dp available upon regutlal Ord r a iiwfiely Mann&to a grantbt agency or
its des -.ce .3 fec=-.31,= zit:.. :ii k'�, :rig direct b urid=rect funding or Lie U S. Government AccourraUili;y Office
fOr p1.a p i�;.i:lr -r':�:: c ,f '1C audit.to resolve audit frmdings,Or to Carry c)Ut O+rerttighi reSpprisrbilities
We w,,,ratify you of any s;.r rary..asr If requested access to such audit documErltatrbn will be provided Crider
the sUpervisi n C}f Edg ',a ..rrlaa Flerrlirigg $ Fleming PC d rsornel I wrthermore., upon request,we may
ptevide copies of selcc'_l a .L hePJmeitaric:n.y r°1r aforementioned parses TI1e5e prarJes May intend, or
decide. 1q distn44te 1^4 cve.Us 4' lairs:rmallon comained therein to others, maludrig other governmental
acerliprgs
Mayor ano City COunCrl Members
and City Manager
City a"Vinchaa Fatts.Texas
Jay 15.202d
Page Seven
The audit decumereiaLion for lh14 engagement will be retained for' a mirimurr.of hue years after the report
release date or kr'any acUI°i0riel pc'Iod•equested by a grantor agency or federal agency Owe ate aware hat
0`ed0ral ;►wardong actr 1Cy, paea.trirougl`entity Or auditee is ConteStng air aUdIS rintling we w`I contact the
parties conresbng tie audit finch ng!or guidance prior;ip deVroyrng the audi:documenlabon
Mr Paul Fte rig, CPA. is the engagement pa'tier and is resapor7Sebler 10r supervis:rg Lie engagement aril
egahing the reports or au".hona'Ince another:no.io'.le :p sign ihs' 0:ar Interim work is LOr^1O vary SChedureo 10
be pelfor'meo in August?074 it rh year-end w;,rts to lentaterety begun in early Jan,,ary 2025 We mil Issue cur
i peels-n March 2025
ilg So, °j/`I. ,u:. :;I: ter. = derwi arid inte'Im b IIici rrsoy 00 subrri lled as warts progresses and
expel-'r .: _ I n l_I `.r I s engagement, writ be $75 400 This tee s based on anticipated
ccope-f::hr Sii _ri - :, I :'I of ;.y—ption that unexpected ci'C4ms",ances will rot be enciwnlered
durir• 'ri I*.I".Car:udd or al t me is.necessary we will d scuss 11 w+ln you and arrive at a new lee
befiurt ,,'it_, ;t a additions costs
II vie l:. .0 •,rov'ec5y,o-slain arises.envier party ray.Ups written 110110e:0 L114 Other party request that
l`8 r',i;tr;r :. ^••i:liatetl Such mediation will be concluded by a mediator aptSbir1 od by and p-rsja^1 to the
.iles c'tie rrime'cen Aftii:ration ASSOCiatitin Or 5uth tither neutral facilitator acne i lap e to:73:h canoes 3oJi
i..e•I I•^., •.r,l! Irxert thee t:,.:•.i efforl5 l0 CAICU s wllh each 0lher .ii geOd ra I'i thei- rr,:.,p .cl rr• p'os hors ii an
attempt Lu!wally reSOtve such dis iLte or controversy
Each party may daisicsose any facts to tie oiler party or to lie mediator which It, in good faith, canside,s
necessary to resolve the matter All svcll disc Ssiuns. however, wilt, be for the purpose of as5.5bng Ir!
settlernerI e`Icrls arid'w.l not 4e admissible in any s,iosequent tingaiion against line disclosing party Evicepl.bs
geed y ::I`I I::;I ,eg tyb, r-ad etc.will keep conlfrdentot all information CliSolpsed during negolaliars The
reediagor rind, noel t_t i.1_ either party ir any sibseg•ieril arbitration between the panes
hr r,'C lit I i. iili};eeatr'g$wI conclude within sixty says from receipt of Vie wilicerl notice unless extended ci
lc•m,natea scorer by mutual consent. lach party will be respansble for its own expenses The lees and
urses of'.he med•abor if any v,...-1 be borne equality'by bie parties,
.t.tpute :,-, cannot be resawed Oy rnediatiol„ Mtn the dispute, controversy or clam
s ir.seine. .. :::;voidance with the Rules of the American A't:iitrati ri f• st c ern{A441 for the
R,:<e;'I.°:Ii Itt it lit q F ire,+ Disputes Na pre-hearing d 9:rawery wi I tic tern.I]..i .,nless specilicatty
_.. e. :y the arbrraolion panel The arbittatiolr hearings will take o'ace r L-c r.tr ;'asest to tie place
leis t ' .Ibreeemeril w i p rfoseed in wheat, the AM maintains an office I;rl nss I+ie startles agrcra tb a
drffere
The ewarr. e l :; ':„ u a :..utibn panel' may be confirmed in a a;idgrne rt dy any rudrrat Or state court of
t<imGrelent iii-rso c'.cn All•ieasonabie costs P!'both parties.asdeeurnine0 by:htl arbitraFOrs, ins r:rig ra)the
lees and expenses of-ihe MA and the animators aria 12) trre costs, includi.g ressonspfe anvrnery ' Ire g.
necessary to Conform the award ir court will be borne oniireiy by the nonepreia<r^ng;ivy ,iv be racsig railed by
Ir,E arbittatitin Oarn&in the award)and may not be a Ocated between tie parlle5 oy Lhe arbitrator pane
St-eh arb tratron shalt be binding amid final. In agreeing to artetralion,we both aCknowl*dge Mat in the event of
a dispute over fees charged ay the oCCPstan:.each of us is ring uP the rght to have the r:ispule deci0ed in a
x+;1'1 of taw before a judge tr bury arid Instead we ale accepting Ina use of arbitralion fax resoluilon.
I enori Inr')
sx^: stiue willies,recoils Joori cohhp•ehort of our Seigte Audit. lD-.:•reports swill be a ridre5SiC to tie Mayor
Council of the City of Vikhile Falls. Texas. CIrc.Imstaricks may arse er wl=b oLr 'epr t -ray a her
r^,, expected form and eonlprit bated on the reeu'le ;i" Cur audit Jeperic rig or me na:Jre vi liese
and Cty Council Members
and Oily Manager
City ot Wichita Falls,Texas
July 16 2trz.
Page Eight
circumstances.rl may De necessary f or r.; Lit... 0. adc ar Qmpha5.15.
of-mailter cr orher-marter paragraph to c.r at 7. c De-. ' ••• t i.jugemer.A.IF
our ap.proris are°Tier!Ilan ll-rinad .tel.! • h yc. .-Dason,vro
Sire otatile lo complete Vie audit Ca ate L-ab 'c'7 C.' -3';E 'owed cnir tris...ke may oecine cecol was
opOliOns itir issue ireporls or We may withdr,iw
The.Government 111.idgrng Srawdm.nis reP0.1 k• •It.• !'1.11 Cprvar financial reporting and cra 00rrip-13-ize and
otner mallets will state rhot :1)IN purp::: c .."112 ',2c01. aolety to.describe:he socceo1 testrig of internal
COntrOl and compliance and the results Ds .r... •iat 19 nrovide on 00in On the ternereness of the
entity's interral control er on corripijance, i..TV irX ilicTa 1.w1 cl an aJc I erly—ed in
accordance with Govurnmprif AerMeing PrAr .101 ; Pi.• COntrIN a!!':
The Uniform Guidance repnr Qn internal' Gomm' over compliatat tne purpose 9! ...e recort or
internal u-0-11101 ova-compliance is solely to describe the scope•Dt ciyi• compliance
ald Iliarust ts DI!hal testing based on the requirements of the r.'II satin that
the reportrepr i fiat%Roble kx any Other purpose
GQi.WRITterg AIM/ding r(Nilire that we provide you with a copy of our most re:aani Piernai peer
review reps arid any Of comment, and any subsequent peer leyio.to twirls end ieriPi. or ceintrneet
received dunng the per of t^ie contract Our 2021 poor review report acoomparilea tars lelar
Ve appreciate the opportiin In De or s.ervrce ICI the City 01 Wichita Pals. Texas and believe 11-s letter
accurately S^.;11n1X:ze?, ne $.91111(.°1r I crgagcment If you have ary queshens. please le; us
k-cw. l yo..area with Ine terns nu,enqapame oe cescnbed in it•is please s g-the ac used copy
Lr-d return I to Jh
Rosocchli.iy subrr
E At"-,
rociN pARKmAN. LEviNu,A.II[MING. PO
aenfied PL.c c.Acccorams
RESPONSE
The!met caveat,eats forth the UnderStenChrig 00 the Oily CO'WiCrilLa Falls,Texas
By
TM' Mapr
Doe:
By.
Title. City Marooer
Date:
t3ol.1Nt;i:li, Sikil;Ale4. (:Il.lIKttT& Ni014:4, L.L.P.
•••w'.r.t• P111•LI0 *@O*U TAN�■
PNDNI.1.O411I YA7-1.O•
►AfW 111061 9•7•••1•
1.8111 II.ar AVtrOt
i.l'NNLH"k,TI.xAII :9441-rr+sr
Report on the Firm's System of Quality Control
Ma,. I i ,_...
To I e Snarerio tiers of
Ed; 1 Park man,Fleming& Fleming,PC
and foe Texas Society of CPA's Pee,
We have reviewed the system of quality ct: Li for:ne accounting arc audrtirg practice of Edgrn,Parkman_
Fleming& Fleming. PC (the firm) in cfle r:t " The year ends;} i)r•ccmber 3' 207' C)Jr peer review was
Conducted in accordance with the Six' I:L i!_r ''F kiting or '..r.r...V ews estabtrshed by
the Peer Review Board of the Arnencar:nstn.,te a+(:erlr.,;i Jf)ipc AcCounf59-,s;r;r.�ndards)
A summary of the nature,ob)ecirves,scope.limitations of.and the procecii.r, i.,•.I:••r-•,d n a System Review
as described in the Standards may be found at www a.cpa.orgrprsumrna-, '.r ;,,••inrary also includes an
explanation of how engagements Identified as no', pe•formed or •cl: r :+ ri -y with applicable
professional standards,if any,are evaluated by a peer reviewer to deter^Irne a Gee, rev ivr rating.
Firm's Responsibility
The firrn is responsible for designing a System of quality control and complying r:rtPi t to provide the firm wait
reasonable assurance of performing and reporting in conformity with apptirabl•-r rnfessional standards in all
m atenal respe•cr•, The t r•r is also responsible for evaluating actions to F2i:., al; .• . .ate engagements
deemed as no'c 'fyrr.r_:.1:Jr reported in conformity with professional standards wnen appropriate and for
re,r r f.o!.- ti ,:r r r I is system of Quality control l any
Peer Reviewer's Responsibility
Cur respr,r..1 ,s to express an opinion on the 0' "ii .y,!r.„ .•I rainy control and the firms
sorrpl arrc ri,erewitn based on our review
Required Selections and Considerations
Engagements selected for rey e.v i•sr•4•4ka:r meager tints pertdm e:;:.r : - .a.,t r Auditing Standards,
including a compliance audit under Pr sh .Nijd t Ara
As a part of our peer review we cansidc-p..-: '+.i-ws by regu'rrr,i•,, frr ,'r•I ,!,, •:r+•nr-rsiniCated by the firm,if
applcable n determining ilia^ature and r,x+.,: r:.f our proce;d„r,•;
Opinion
In our opnion, the system of .accour',ii 4 d• ] ,., .r ivg {era .._• ;.I E.dgin Parkmen,
Fleming& Fleming.PC t +.: 'i r .ar has bet-'-' niy designed and
complied with to prorde the t,rir N,c, a , .,,:i,,,rssuranCe of pertormrg aro r. _ t y r, cc-Itcxmity with
applicable professic- I standards •r- ii -•.;•1,.., respects. Firms can rece vc ., ra1 r:; s pass with
defic ency(desi or r., ..1 r rl.r kin , r a,K ,-•rnrng, PC has received a r;, yr „'. g of pass
Certified Public Accountants
EoGIN, PARKMAN, FL.EMING & FLEMING, PC
C.FR1 F.F6 F RIIC,ACC.il.4TAkru
II
1110 IA IL . Si S,.',?2'�Fi + PC} 7%75p tie{:HaF^t7 I'�:GIN,rw'�A
'NrI:I�ra I- 1
RC. S'S -�:ci,w 'Fda3�'7-0'F5p I) i«f. PaRnaWAri,CPA
Pr (41p)7F;F-5550 • .7....X.1134.0)7E6-5778 A PAUL FL Ifle•ki,CPA
July 15,2024
Stephen Catver1
Chet Financial Qli cerrOirecioir of Flrtiarce
City of Wich to Fa115.Texas
PO.Box t.31
Wohita Falls.TX 78307
Dear Mr CaKeert
As an addendum to our response to'Me ity's Request for Civelitseatlpn5 for lndeperndent Audit Services,
please Fnd below cur proposed tees for the next Five years;
• September 30,2024-$75,000
• September 30,2025-$78050
- September 30,2026-577,500
• September 30,2027-S7B.750
- September 30,2028-580,Q00
These asiirlttated fees dip root in wpc rate any increases for any slgndlcant Implementation tirne a1 new
CASE standards Should any such Implerneitatlon necessitate a change to the above tees,we will oorlact
tie C IN 70 d sGuas.
Respectfully V a d_
``ubmitte ^�
,i Yy
Fdl 'f ` fir
gin.Parkrnan Fleming 8 Fleming,PC
liviorito FaIIS, Texas