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82 Peat Marwick Certified Public Accountants 111 Congress Avenue Telephone 512 320 5200 Telefax 512 320 5100 Suite 1100 Austin, TX 78701 June 14, 1991 PRIV A TE Mr. Larry Gilley, City Manager City of San Marcos, Texas 630 East Hopkins San Marcos, Texas 78666 Dear Larry: Weare pleased to submit this letter related to our audit of the general purpose financial statements of the City of San Marcos, Texas as of and for the year ended September 30, 1991. This letter will confinn our understanding of that engagement. We will conduct our audit in accordance with generally accepted auditing standards; Government Auditing Standards issued by the u.S. General Accounting Office; the Single Audit Act of 1984; and the provisions of OMB Circular A-128; Audits of State and Local Governments with the objective of issuing the reports listed below at the conclusion of our audit. It should be understood that the City's management has responsibility for representations contained in the financial statements and that we will require a written representation letter be furnished to us by members of the City's management near the completion of our audit. Our responsibility is to express an opinion on these financial statements based on our audit. In conducting our audit, we will perfonn tests of the accounting records and such other procedures as we consider necessary in the circumstances to fonn our opinion about whether the financial statements are free of material misstatement and to report on whether management has complied with laws and regulations and has established and maintained a system of internal controls. An audit in accordance with the above standards is not designed to provide absolute assurance that there are no misstatements in your financial statements or any noncompliance with laws and regulations resulting from eITors or iITegularities. Your systems of internal control should provide assurance, although not absolute assurance, against the possibility of such eITors and irregularities. We understand that all records, documentation, and infonnation we request in connection with our audit will be made available to us. At the conclusion of our audit, we plan on issuing the following reports for the year ended September 30, 1991. For the City: . A report on the general purpose financial statements of the City as a whole; . A report on the internal control structure based solely on our consideration of the structure made as a part of the audit of the general purpose financial statements; and . A report on compliance with laws and regulations that may have a material effect on the general purpose financial statements. Member Firm of Klynveld Peat Marwick Goerdeler