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c' .:.i.. 36 I HAROLD V. SIMPSON Be COMPANY CERilFIED PUBLIC ACCOUNTANTS CONGRESS SOUARE. SUITE 302 510 SOUTH CONGRESS AUSTIN. TEXAS 78704 ,.U::MSERS OF "MER1C"N INSTITUTE OF CERTIFIED PUBL-Ie ACCOUNTANTS 5'MP50N. C,P.'" OONAL.D E. LAINE. C.P.A. W. P"TRICK MCLEAN. C,P..... Ill\.flB""'''' NIETO. C."."'. DENNIS BARTSCH, C.P...... ""....RVIN COF"M"N. c.P..... K. OAL.E COOPER. C.P..... ROBERT L. RYON. C,P."'. CAROLE L. GEBH....RO. C.P..... TEL-EPHONE 476_6781 TEX""S SOCIETY OF CElItTIFllE:O PUBLIC ACCOUNTANTS December 19, 1977 Members of the City Council City of San Marcos San Marcos, Texas Honorable Council Members: I We have examined the financial statements of the CITY OF SAN MARCOS for the year ended September 30, 1977, and have issued our report thereon dated December 19, 1977. Our exami- nation of the financial statements were made in accordance with generally accepted auditing standards, including the study and evaluation of the City's system of internal accounting control for the year ended September 30, 1977, that was made for the purposes of establishing a basis for reliance on the systenl of internal accounting control in determining the nature, timing, and extent of other auditing procedures that were necessary for expressing an opinion on the financial statements. Such an examination would not necessarily disclose all weaknesses in ~1e system because it was based on selective tests of accounting records and related data. However, such study and evaluation did disclose the fOllowing conditions that we believe need att,en- tion and correction. RECEIPTS During the year under review the City instituted the use of pre- numbered, preprinted receipts in all departments. The control desired from the use of prenumbered receipts would be greatly I