HomeMy WebLinkAboutPR 24415: ACCEPTANCE AND APPROVAL OF FY 2024 AUDIT AND SINGLE AUDIT City of
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www.PortArthurTx.gov
INTEROFFICE MEMORANDUM
Date: June 25,2025
To: The Honorable Mayor and City Council
Through: Ron Burton, City Manager
From: Lynda Boswell, Director of Finance
RE: PR No. 24415 Acceptance and Approval of FY2024 audit and Single Audit
Introduction: Request acceptance and approval for the Pattillo,Brown and Hill, LLP
substantial audit and single audit for FY 24, as required by the TWDB for consideration of
monies for utility projects.
Background: The Texas Water Development Board requires that the governing body accepts
and approves the FY24 audit by June 30, 2024 in a substantially final form to include the
auditor opinion, which is not required to be signed for these purposes.
Budget Impact: There is no budget impact as the contract for auditing services has been
approved in prior resolutions.
Recommendation: The attached Proposed Resolution No. 24415 complies with the
requirements of the TWDB of a substantially complete audit for FY24. We recommend that
the City Council approve it as presented.
"Remember,we are here to serve the Citizens of Port Arthur"
P.O.Box 1089 X Port Arthur,Texas 77641-1089 X 409.983.8101 X FAX 409.982.6743
P.R. No. 24415
06/24/2025 gt/Ib
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PORT
ARTHUR, TEXAS, ACCEPTING THE ANNUAL AUDIT FOR THE
FISCAL YEAR ENDING SEPTEMBER 30, 2024, APPROVING THE
ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR
ENDING SEPTEMBER 30, 2024, AND APPROVING THE SINGLE
AUDIT REPORT AS OF SEPTEMBER 30, 2024
WHEREAS, on an annual basis, the City of Port Arthur ("City") conducts an audit
of the City's basic financial statements through an independent accounting firm; and
WHEREAS, the City retained Patillo, Brown & Hill, LLP of Waco, Texas, to
conduct a financial audit of the City of Port Arthur for the fiscal year ending September
30, 2024; and
WHEREAS, Patillo, Brown & Hill, LLP, substantially completed said financial
audit; and
WHEREAS, the financial audit included a review of the City's Annual
Comprehensive Financial Report for the fiscal year ending September 30, 2024, and an
evaluation of the City's internal control over financial reporting; and
WHEREAS, Patillo, Brown & Hill, LLP, found the City's representations and
financial statements in the Annual Comprehensive Financial Report for the year ending
September 30, 2024, present fairly, in all material respects, the financial position of the
City; and
WHEREAS, Patillo, Brown & Hill, LLP, issued an unsigned auditor opinion; and
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WHEREAS, the City Council desires to accept the results of the substantial
audit, approve the City's Annual Comprehensive Financial Report for the fiscal year
ending September 30, 2024, and approve the Single Audit Report as of September 30,
2024.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF PORT ARTHUR, TEXAS:
Section 1. That the facts and opinions in the preamble are true and correct.
Section 2. That the City Council hereby accepts the results of the audit
performed by Patillo, Brown & Hill, LLP, approves the City's Annual Comprehensive
Financial Report for the fiscal year ending September 30, 2024, which is attached as
Exhibit "A", and approves the Single Audit Report as of September 30, 2024, which is
attached as Exhibit "B".
Section 3. That a copy of the caption of this Resolution be spread upon the
Minutes of the City Council.
READ, ADOPTED AND APPROVED on this 30th day of June, A.D., 2025, at a
Special Meeting of the City Council of the City of Port Arthur, Texas, by the following
vote: AYES:
Mayor:
Councilmembers: ,
NOES: .
s.pr24415
Charlotte M. Moses, Mayor
ATTEST:
Sherri Bellard
City Secretary
APPROVED AS TO FORM:
Roxann Pais Cotroneo
City Attorney
APPR• ' F. R ADMINISTRATION:
Ofik
ek\r*._
Ronald , CPM
Ci. .nager
Lynda Boswell,
Director of Finance
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EXHIBIT "A"
WILL BE PRESENTED AT THE
MEETING
s.pr24415
EXHIBIT"B"
WILL BE PRESENTED AT THE
MEETING
s.pr24415