Cumby City Council Regular Meeting Agenda Tuesday, November 12th, 2019  City Hall - 100 East Main Street, Cumby, Texas  6:30 p.m.  I. II.  Call to Order Establish quorum  III. Invocation IV. Pledge of Allegiance V. Reports  A. Police Department B. Maintenance Department C.F Fire Department VI. Consent Agenda  A. Approve minutes of October gth, 2019 Regular Agenda B. Approve minutes of October 22"d, 2019 Special Session C.Approve September 2019 and October 2019 Financials.  VII. Announcements  Announcements are provided on each agenda sO that City Staff, Mayor, Council Members and members of the public may make announcements concerning matters of public recognition or upcoming events of local and regional significance; to advise the public of opportunities for service, recognition or recreation within our community; and to provide community charitable, civic, and philanthropic organizations chance to broaden their appeal by the timely publication of details of their programs and activities. the To utilize this opportunity, members of the public may contact the Mayor, City Secretary or Members with details of their events, or may appear at City Council Meetings and make City their own announcements. Announcements" shall be limited to the recitation of facts about the subject events, congratulatory or approbative statements concerning service to the City or the community, and invitations to participation at various events. No deliberations concerning the details of upcoming events shall be (At this time we would like to listen to any member of the audience on any subject matter, whether or not that item is on the agenda. All comments are limited to a maximum of two (2) minutes for each speaker. Speakers making personal, unfounded, profane or slanderous remarks may be removed from the room. In accordance with the Open Meetings Act, the Mayor and Aldermen are restricted from discussing or taking action on any items not listed on the agenda. Action can only be taken at a future meeting. When your name is called, please come to the front and state your name and address clearly before  Council  conducted  VIII. Presentation by Citizens (Please Limit To 2 Minutes)  your comments. Thank you for your cooperation).  making  X. Old Business  A. Discussion of City of Cumby Employee Manual.    B. Discuss and consider possible action approving company to start the  2018-2019 financial audits.  C.D Discuss and consider possible action on Park Ordinance.  XI. New Business  A. Discuss and consider possible action ordering 3 tesla meters per month C. Discuss and consider approval of Ordinance 2019-11-01 declaring Sulphur Spring News Telegram as The City of Cumby's official D. Discuss and Consider Possible action on replat of 309 Depot Street. E. Discuss and Consider Possible action on policy for annexation. F.D Discuss and Consider Possible action on activities for Christmas. G. Discuss water system and possible reworking our extension H. Discuss and Consider Possible action on demolishing 216 Tarrant Discuss and Consider Possible action on approving estimates to repair J. Discuss and Consider Possible action approving policy for House Bill  to replace direct read meters. B. Discuss Forensic Audit  newspaper.  Street. Well 3. 2840.  XIV. Adjournment  Ifduring the course of the meeting, any discussion of any item on the agenda should be held in closed session, the Council will convene in such executive or closed session in accordance with the following: 1) VTCA Government Code 551.071 - Consultations with legal counsel concerning pending or threatened litigation or matters where counsel's duty to the City conflicts with the Open Meetings Act; 2) VTCA Government Code 551.072 Deliberations regarding the purchase, sale, lease or exchange of real property; 3) VTCA Government Code 551.073 - Deliberations regarding prospective gifts or donations; 4) VTCA Government Code 551.074 Deliberations regarding personnel of the City; 5)VTCA Government Code 551.076- Deliberations regarding the deployment of security devices or the implementation of security policy; and VTCA Government  Code 551.087 - Deliberations regarding Economic Development negotiations.  CERTIFICATION  1,Codi Reynolds, City Secretary for City of Cumby, hereby certify that the above notice of meeting and agenda was posted on the Public Notice Board at Cumby City Hall, 100 East Main Street, Cumby, Texas on November 8, 2019 at 4:00 p.m.  Cli Repala Codi Reynolds, City Secretary    Maintenance Report  For the month of October, the maintenance department:  Completed a total of 20 work orders,  Serviced 4 meters  Fixed the stop sign at the corner of Denton and Mill Street  And put new street signs up at the corner of Austin Street and Frisco Street and at the corner or Austin Street and Odom Street.    MONTH JAN FEB MAR APR MAY JUN JULY AUG SEPT OCT  4 2 5 4 41 0 4 3 2 4  17 7 12 14 15 7 8 17 7 13  0 0 0 0 0 0.2 0 0 0 0.1  2 0 0 0 0 1 1 5 0 4  12 4 6 6 9 2 2 2 2 3  1 0 2 2 0 2 1 0 1  2 8 8 6 1 6 9 4 4  OI 1 1 1 1 2 0 3    39.05 1000 26.77 0 12.67 0 31.10 250 33.95 0 7.88 0 12.13 920 54.75 0 12.63 650 34.73  0 4 1 1 2 0 1 3 5    Regular Meeting Minutes of the City Council oft the City of Cumby  Tuesday, October 8, 2019 Cumby City Hall  PRESENT:  Doug Simmerman Betty McCarter Julie Morris  Monty Lackey  I. I.  Mayor Pro Tem Doug Simmerman called the meeting to order at 6:30p.m.  Invocation and Pledge of Allegiance Citizens in attendance. IlI. Announcements 2019.  Invocation was led by Monty Lackey and the pledge was recited byt the mayor, Council, and  The fire department will be holding their annual motorcycle ride on Saturday October 12th, Julie Morris read al letter: sent in by a resident of Cumby recognizing the water department  fori their hard work installing and setting up a new meter for him.  IV. Citizens addressed the council.  V.  Reports  A. Zack Steward submitted the Police Department report. B. David' Weatherbee submitted the Fire Department report. Mayor Pro Tem Doug Simmerman submitted the Maintenance report.  VI. Consent Agenda  A.) Approve minutes of September 3r, 2019 Public Hearing B.)Approve minutes of September 10th, 2019 regular Meeting C.) Approve minutes of September 21*, 2019 special session  Betty McCarter motioned to approve the minutes and Monty Lackey seconded the motion. Julie Morris motioned to approve the minutes and Betty McCarter seconded the motion. Julie Morris motioned to approve the minutes and Monty Lackey seconded the motion. The  The motion passed 3-0 The motion passed 3-0. motion passed 3-0. VII. Old Business    A. Discussion of City of Cumby Manual No action was taken.  Monty Lackey is still reading overi it. There are some changes that need to be made.  VIII. New Business  A. Presentation by Ben. Jarrett with RG3 meter company. Mr. Jarrett addressed the council and citizens in attendance with a PowerPoint presentation detailing the audits of the B. Mayor Pro Tem Doug Simmerman read the letter ofr resignation of Alderman Place 2 Monty Lackey motioned to approve the resolution ordering a special election to be held on May 2, 2020, for the purpose of filling the vacancy of Alderman Place 2 on City council for the remainder of the current term ending in November 2020. Betty McCarter D. Discussion of Chris Turner starting the audit for fiscal year 2018-2019. The council will get quotes to ensure the most cost effective route is taken for the audit. :. The Council discussed the park ordinance 2019-10-001. The council will read over the ordinance. Keeping the park nice is the goal oft the City. City Attorney suggests tailoring the ordinance to fit the needs oft the City. The City wants to encourage use oft the park. Citizens in attendance think that a deposit of 250.00$ is steep. There were also concerns about the verbiage of the ordinance and it including reserving the whole park instead of the pavilion. The council will revisit the ordinance after reviewing and The council held a Public hearing to consider the annexation ofp property owned by Texas Ranchitos, LLC. The City Attorney has been working with the attorney for Texas Ranchitos, LLCI in regards to the annexation process. If out of the cityl limits and are receiving city amenities than annexation should be requested by owner. The City can't make them annex in to the cityl limits. Texas Ranchitos, LLC indicated interest in annexation. If he has sold any of the lots then the owner would have to request annexation. When City attorney asked if any! had been sold he was told no. The council can adopt aj policy stating that annexation is required for city services. City Attorney will draw up the policy to be discussed at the November regular meeting. The City Council of the City of Cumby entered into Executive Session (Closed Meeting) at 8:37 p.m. pursuant to the provisions of Chapter 551, Subchapter D, and Texas Government  meter system since 2015. submitted by Audri Mayo.  seconded the motion. The motion passed 3-0.  revising. No action was taken at this time.  IX. Entered into Executive Session  Code, to discuss the following: B. Discuss Development Exited Executive Session  A. Discuss litigation- - Regarding substandard buildings  X.    The City Council oft the City of Cumby reconvened into Regular Session (Open Meeting) at 9:12 p.m. pursuant to the provisions of Chapter 551, Subchapter D, and Texas Government  Code, to discuss the following:  A. Discussed litigation regarding substandard buildings. No action was taken  B. Discussed Development. No action was taken  XI. Mayor Pro Tem adjourned the meeting at 9:03 p.m.  Approve:  Attest:  Doug Simmerman, Mayor Pro Tem  Codi Reynolds, City Secretary    Special Meeting Minutes oft the City Council of the City of Cumby  Tuesday, October 22"d, 2019 Cumby City Hall  PRESENT:  Doug Simmerman Monty Lackey Betty McCarter Julie Morris Mayor Pro Tem Doug Simmerman called the meeting to order at 6:00 p.m.  I. II. III. V.  Establish Quorum Invocation - Led by Monty Lackey  IV. Pledge of Allegiance - Recited by mayor, council, and citizens in attendance Discuss and Consider possible action on Texas Tank: Services Water Tower Annual Maintenance Contract. Mayor Pro Tem stated that there is maintenance needed of our tanks. He had called for a quote to repair the 100G ground tank. Doug Simmerman spoke with our rep. Ashley Kemp to get an explanation oft the cost for repairs. This contract spans! 5 years and would begin repairs with the 100G ground tank. The first repair is recoating the tank and cleaning the floor plates and wall plates. It will take 61 to 8 weeks. It will require 10,996.50 down and 10,996.50 due upon completion. Starting in. January there will be a payment due every 8 weeks int the amount of 3665.50. Year 2 and 31 the monthly payment is 2832.17. Year 4 the monthly payment is 2382.17. Year 5 the monthly payment is 1994.84. Over the 5 year span they will maintain and inspect each tank annually as well as all recommendations they had for each of our tanks during the 2019 inspection. By agreeing to this contract we would be able to complete a TCEQ violation as well as fix all potential violations. Texas Tank: Service does all repairs and maintenance in compliance with TCEQ regulations.. Julie Morris stated this will save money over the long run. Betty McCarter stated we don't want to bet fined by TCEQ for any violations. Monty Lackey feels this is really ano brainer. The City of Cumby wants to be proactive and stay in good standing with TCEQ. Alex Laird has been great with helping us. Going into contract will mean only Texas Tank Services is able to work on our tanks however we won't need anyone else because the contract covers everything needed to maintain all 3 tanks. Monty Lackey motioned to approve the contract with Texas Tank Services. Julie Morris seconded the motion. The  motion passed 3-0.  VI. Mayor Pro Tem adjourned the meeting at 6:13 p.m.  Approve:  Attest:  Doug Simmerman, Mayor Pro Tem  Codi Reynolds, City Secretary    1:13 PM 10/06/19 Accrual Basis  City of Cumby Balance Sheet As of September 30, 2019  Sep 30,19  ASSETS Current Assets Checking/Savings General Bank Accounts Arson General Operating Municipal Court Security Municipal Court State Fees Municipal Court Technology Parks & Recreation Police Training Seizure General Bank Accounts Other Total General Bank Accounts Utility Bank Accounts Water & Sewer Street Maintenance Water Deposit Account Obligation Total Utility Bank Accounts Total Checking/Savings  403:21- -1,809.27 2,039.61. 9,794.49 1,161.65 1,041.89 126.85 287.90 454.39 12,591.94 115.74 848.25 1,821.46 8,472.18  11,257.63 23,849.57    1:13PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss September 2019  Sep 19  Ordinary Income/Expense Income Subdivision Fees- PD Fines Service Fee Collected Fines Other Total Fines Interest Earned rermisiReyistrations Tax & Franchise Fees Property Reduction Sales Tax Property Tax Sales Tax Street Sales Tax Total Tax & Franchise Fees Water- Sewer Water Sewer Adjustments Garbage Revenue Late Fee Sales Tax Collected Service Fee Collected Sewer Revenue Tapi fee Water Revenue Total Water- Sewer Water Deposit Totall Income Expense Administration Offiçe Expense Election Mayor/Counci Monthly Fee Membership Postage Telephone Utilities Total Administration Municipal Court Collection Service Fee Office Expense Security Technology Total Municipal Court Payrol! Expenses Public Safety Police Department K-9 Auto Repair & Maintenance Fuel Telephone Total Police Department Total Public Safety  401.82 977.96 21,928.96 22,906.92 1.72 50.00  1,543.11 2,155.00 6,172.46 1,543.11 11,413.68 -200.00 4,447.60 365.72 356.92 432.12 7,068.45 2,000.00 16,788.19 31,259.00 0.00 66,033.14 194.84 1,547.03 350.00 155.00 375.65 653.97 11,908.02 15,184.51 1,352.08 89.97 320.00 580.00 2,342.05 37,470.04  57.00 153.51 1,179.00 189.95 1,579.46 1,579.46  Page 1    1:13F PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss September 2019  Sep 19  Seizure Expenditure Water Deposit Refund Water/Sewer Automobile Repairs Chemicals Deposit Refund Equipment Repairs Lab Fees Maintenance Office Supplies Operating Supplies Postage Software Testing Utilities Total Water/Sewer Total Expense Net Ordinary Income Net Income  -50.00 178.67 96.72 42.30 200.00 698.12 176.31 4,563.84 174.50 97.37 154.00 953.00 110.00 45.00 7,311.16 64,015.89 2,017.25 2,017.25  Page 2    1:15PM 10/06/19 Accrual Basis Ordinary Income/Exponse Income Uncategorized Income Subdivision Fees -PD Bank Service Park Funds Credit Card Reward Points Scholarship Accumulated! Funds Copies &F Faxes Fines Service Fee Collected Fines- Other Total Fines Insurance Interest Earned PermitsRegistrations servicef fee collected Permits/Registrations- -Other Total Permits/Registrations Public Safety Department Accident Report Training Total Public Safety Department Road PavingN Material Seizure Funds Tax & Franchise Fees Franchise Property Reduction Sales Tax Property Tax Sales Tax Street Sales Tax Total Tax8 &F Franchisel Fees Water- Sewer Disconnect fee Water- Sewer Adjustments Bag Sales Garbage Revenue LateF Fee NSF Fee ReconnectF Fee Sales Tax Collected Service Fee Collected Sower Revenue Tapf fee Water Revenue Bulk Water Water Deposits Applied Water Revenue Other Total Water Revenue Water- Sewor- Othor Total Water- Sewer Water Deposit Totall Income Expense void Weekend On-Call Duty Contengency/Bank. Rec Administration Reimbursement: for Travel/Gas Office Expense Advertising Alarm Bonus Election Insurance Legal Foes Maintenance MayoriCouncil Monthly Fee Membership Office Supplies Postage Professional Fees Property1 Tax Fees Public Notice Software Subscription  City of Cumby Profit & Loss Budget Vs. Actual October 2018 through September 2019  Oct'18-Sep1 19  Budget  $Over Budget  %ofE Budget  0.00 1,803.89 0.00 1,000.00 0.00 0.00 0.00 0.00 10,793.16 381,841.17 392,634.33 0.00 35.29 100.15 1,050.00 1,150.15 34.00 0.00 34.00 0.00 0.00 47,908.76 13,684.97 86,709.96 62,502.06 13,684.97 224,490.72 35.00 -15,750.61 0.00 57,672.05 6,131.44 -155.84 348.00 5,165.02 1,964.29 86,969.87 2,000.00 9,705.70 -100.00 165,732.95 175,338.65 26,347.54 346,065.41 4,251.23 971,465.02 7.00 220.00 14,947.29 1,815.36 4,267.34 1,553,82 328.75 3,000.00 3,062.11 28,684.00 8,687.50 7,406.13 5,250.00 857.00 615.98 3,384.58 7,782.00 4,535.87 2,693.05 1,025.93 1,541.41  24.00 850.00 600.00 0.00 75,298.01 143.25 11,496.53 449,832.66 461,329.19 17,898.57 83.06 450.00 450.00 109.00 917.59 1,026.59 120.00 10,569.00 30,049.31 18,670.32 76,069.14 74,685.49 18,670.32 218,144.58 730.46 55,306.74 14,846.70 4,182.89 4,615.93 3,367.46 88,830.32 1,750.00 470.00 -3,939.27 183,874.69 180,405.42 35.00 354,070.92 6,843.84 1,147,451.01  -24.00 150.00 -600.00 0.00 -75,298.01 -143.25 -703.37 -67,991.49 -68,694.86 -17,898.57 -47.77 600.00 700.15 -75.00 -917.59 -992.59 -120.00 -10,569.00 17,859.45 -4,985.35 10,640.82 -12,183.43 -4,985.35 6,346.14 -730.46 2,365.31 8,715.26 3,834.89 549.09 -1,403.17 1,860.45 250.00 9,235.70 3,839.27 -18,141.74 -5,066.77 26,312.54 -8,005.51 -2,592.61 -175,985.99  0.0% 117.6% 0.0% 0.0% 0.0% 0.0% 93.9% 84.9% 85.1% 0.0% 42.5% 233.3% 255.6% 31.2% 0.0% 3.3% 0.0% 0.0% 159.4% 73.3% 114.0% 83.7% 73.3% 102.9% 0.0% 104.3% 41.3% 8.3% 111.9% 58.3% 97.9% 114.3% 2,065.0% 2.5% 90.1% 97.2% 75,278.7% 97.7% 62.1% 84.7%  516.50 61.88 4,000.00 7,658.01 29,927.00 1,800.00 658.17 4,200.00 563.00 1,123.01 485.67 9,309.29 1,182.64 672.75  3,750.84 1,491.94 -1,000.00 4,595.90 -1,243.00 6,887.50 6,747.96 1,050.00 294.00 -507.03 2,898.91 -1,527.29 3,353.23 353.23  826.2% 2,511.0% 75.0% 40.0% 95.8% 482.6% 1,125.3% 125.0% 152.2% 54.9% 696.9% 83.6% 383.5% 152.5% Page1    1:15PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss Budget VS. Actual October 20181 through September 2019  Oct"18-Sep1 19 998.04 5,214.19 100.00 39,021.84 0.00 131,824.95 730.65 11,502.32 0.00 0.00 5,038.14 46,957.00 63,497.46 0.00 10,007.00 556.25 2,526.97 916.56 4,000.00 9,737.50 5,744.51 71.75 1,530.35 2,533.95 2,622.24 0.00 136,303.66 3,430.00 865.34 0.00 8,742.42 -690.87 188,897.63 0.00 0.00 0.00 0.00 0.00 0.00 0.00 800,00 4,101.92 9,445.08 1,275.72 520,098.24 535,720.96 0.00 0.00 797.65 0.00 15,740.14 755.00 830.32 31,386.18 0.00 215.00 2,000.00 595.18 302.54 1,139.61 65.00 1,335.58 50.85 17.94 55,230,99 55,230.99 127.39 460,00 0.00 1,260.00 4,500,00  Budget 1,209.98 2,005.95 7,504.42 72,878.27 6,199.44 2,370.00 18,954.79 10,409.56 48,173.25 86,107.04 13,098.00 1,882.50 9,823.40 1,863.76 6,000.00 16,850.00 1,780.28 676.35 1,878.00 4,091.02 123.75 147,441.58 18,069.59 2,064.27 467.56 7,239.21 233,349.27 150.00 2,230.50 3,237.82 3,592.93 4.99 -2,014.00 7,202.24 2,976.89 427,360.35 430,337.24 -200.00 537.37 70.43 400.00 13,346.73 5,736.89 2,150.65 27,479.54 0.00 180.00 2,053.03 4,344.47 280.00 2,645.25 1,823.10 7,567.91 68,078.00 68,615.37 120.00 1,872.90 3,439.43 2,490.81  $Over Budget -211.94 3,208.24 31,517.42 58,946.68 5,302.88 -2,370.00 -18,954.79 -5,371.42 -1,216.25 22,609.58 -3,091.00 -1,326.25 -7,296.43 -947.20 -2,000.00 -7,112.50 3,964.23 -604,60 -347.65 -1,468.78 -123.75 11,137.92 -14,639.59 -1,198.93 -467.56 1,503.21 -44,451.64 -150,00 2,230.50 3,237.82 3,592.93 -4.99 2,014.00 -7,202.24 -1,701.17 92,737.89 105,383.72 200.00 -537.37 727.22 -400.00 2,393.41 -4,981.89 -1,320.33 3,906.64 0.00 35.00 -1,457.85 -4,041.93 859.61 -2,580.25 -487.52 -7,517.06 -12,847.01 -13,384.38 7.39 -1,412.90 -3,439.43 -1,230.81  %ofBudget 82.5% 259.9% 520.0% 180.9% 185.5% 0.0% 0.0% 48.4% 97.5% 73.7% 76.4% 29.5% 25.7% 49.2% 66.7% 57.8% 322.7% 10.6% 81.5% 64.1% 0.0% 92.4% 19.0% 41.9% 0.0% 120.8% 81.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 42.9% 121.7% 124.5% 0.0% 0.0% 1,132.5% 0.0% 117.9% 13.2% 38.6% 114.2% 0.0% 119.4% 29.0% 7.0% 407.0% 2.5% 73.3% 0.7% 81.1% 80.5% 106.2% 24.6% 0.0% 50.6% Page2  Technology Telephone Training Utilities Administration-Other Total Administration Construction! In Progress Debt Service Payment Processing Center Del Lage Lange Firetruck Lease Loant #1 1820645 TWDBE Bond Total Debts Service Miscellaneous! Expense Municipal Court Clerk Alarm Collection Service Fee Convience Fee Judge Legal Fees Office Expense Postage Report Fee Seat BeltF Foe Security Software Update State Fees Technology Telephone Travel8 &1 Training Utilities Municipal Court- Other Total Municipal Court Parki Improvements Back To School BJG Day Equipment Maintenance Supplies Parkl Improvements Other Total Park Improvements Payroll Expenses Medical Reimbursement- Non-Tax Insurance Assistance PENSIONE EXPENSE Child Support PayrollE Expenses- -Other Total PayrollE Expenses Permits Public Safety Education Police Department K-9 Legal Fees Auto Repair & Maintenance Equipment Equipment Repairs Fuel Investigation License & Support Maintenance Office Supplies Telephone Testing Supplies Training Uniforms Utilities Police Department- Other Total Police Department Total Public Safety Public Works Equipment Repair Debris Cleanup Lights Mosquito Control Mowing    1:15PM 10/06/19 Accrual Basis  City of Cumby Profit & Loss Budget VS. Actual October 2018 through September: 2019  Oct"18- -Sep19 1,656.93 8,004.32 3,348.73 4,131.50 814.43 125.00 17,574.25 16.37 26,010.28 0.00 1,361.57 6,845.21 4,148.50 695.00 5,602.30 146.10 469.76 12,031.29 49,588.01 1,117.47 250.00 9,661.81 6,936.00 123,622.10 627.85 1,987.41 4,742.00 631.68 2,405.97 111.00 953.00 -206.54 2,235.00 894.05 577.31 16,565.67 252,637.95 1,279,091.05 -307,626.03 46,038.37 1,900.00 47,938.37 45,609.06 45,609.06 2,329.31 305,296.72  Budget 5,624.91 13,548.05  $OverE Budget -3,967.98 -5,543.73  %ofE Budget 29.5% 59.1%  Street Repair Totall Public Works Seizure Expenditure Equipment Software K-9 K-9A Assistance Auto Seizure Expenditure- Other Total Seizure Expenditure Training Expenditure Water Deposit Refund Water/Sewer Vehicle Purchase Automobile! Repairs Building! Maintenance Chemicals Covenience! Feel WIS Deposit Refund Equipment Repairs Garbage Collection Fee Lab Foes LandA Acquisition Legal Fee Legal Fees Maintenance Office Supplies Operating Supplies Permit Postage Sales Tax Paid Seminar/Training Software Telephone Testing Toois & Equipment Uniforms Utilitics Total Water/Sewer Total Expense Net Ordinary Income Otherk Income/Expense Other Income Transferin backf fiow prevention Total Other Income Other Expense Transfers Total Other Expense Net Other Income Neth Income  14,572.22 14,572.22 1,238.38 2,156.33 906.79 765.50 4,307.23 2,985.15 29,374.90 45,234.14 207.70 1,950.00 85,874.91 1,458.52 3,994.76 2,590.35 1,944.18 4,736.36 967.50 2,035.75 2,107.88 4,544.11 1,382.75 21,112.45 218,480.93 1,148,285.34 834.33  -14,555.85 11,438.06 -1,238.38 -794.76 3,241.71 -70.50 1,295.07 -2,839.05 -17,343.61 4,353.87 909.77 4,986.00 37,747.19 -830.67 -2,007.35 2,151.65 -1,312.50 -2,330.39 -856.50 -1,082.75 -2,314.42 -2,309.11 -805.44 -4,546.78 34,157.02 130,805.71 306,791.70  0.1% 178.5% 0.0% 63.1% 457.5% 90.8% 130.1% 4.9% 41.0% 109.6% 538.0% 355.7% 144.0% 43.0% 49.8% 183.1% 32.5% 50.8% 11.5% 46.8% -9.8% 49.2% 41.8% 78.5% 115.6% 111.4% 36,871.0%  -834.33  -304,462.39  36,591.8%  Page 3    10:11A AM 11/05/19 Accrual Basis  City of Cumby Balance Sheet As of October 31, 2019  Oct31,19  ASSETS Current Assets Checking/Savings General Bank Accounts Arson General Operating Municipal Court Security Municipal Court State Fees Municipal Court Technology Parks & Recreation Police Training Seizure General Bank Accounts Other Total General Bank Accounts Utility Bank Accounts Water & Sewer Street Maintenance Water Deposit Account Obligation Total Utility Bank Accounts Total Checking/Savings  403.21, 5,960.84 2,039.6.1. 1,593.64 306.65 1,041.89 126.85 287.90 -454.39 11,306.20 115.74 848.25 1,821.46 8,472.18  11,257.63 22,563.83    10:04 AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss October 2019  Oct19  Ordinary Income/Expense Income Subdivision Fees PD Accumulated Funds Fines Service Fee Collected Fines- Other Total Fines Interest Earned Misc Revenues Utility Property Sale Tax & Franchise Fees Franchise Property Reduction Sales Tax Property Tax Sales Tax Street Sales Tax Tax & Franchise Fees Other Total Tax & Franchise Fees Water Sewer Water- Sewer Adjustments Garbage Revenue Late Fee Reconnect Fee Sales Tax Collected Service Fee Collected Sewer Revenue Tapi fee Water Revenue Water Deposits Applied Water Revenue- Other Total Water Revenue Total Water Sewer Water Deposit Total Income Expense Administration Insurance Maintenance Mayor/Council Monthly Fee Membership Office Supplies Technology Telephone Utilities Total Administration Municipal Court Collection Service Fee Report Fee Security State Fees Telephone Total Municipal Court Payroll Expenses Public Safety  240.00 23,849.57 1,403.99 40,899.85 42,303.84 0.83 166.81 1,400.00 5,831.58 1,364.46 16,160.40 5,457.86 1,364.46 747.22 30,925.98 -582.75 5,618.54 253.16 70.00 446.27 433.83 8,189.50 2,100.06 250.00 20,318.86 20,568.86 37,097.47 425.00 136,409.50 7,069.25 54.50 350.00 155.00 242.44 90.00 -445.97 146.74 7,661.96 1,252.58 288.00 209.95 31,881.59 17.65 33,649.77 43,239.00  Page 1    10:04AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss October 2019  Oct19 251.04 2,382.20 255.14 5,088.25  Police Department Auto Repair & Maintenance Fuel Telephone Utilities Total Police Department Total Public Safety Public' Works Street Signs Total Public Works Water/Sewer Automobile Repairs Chemicals Maintenance Operating Supplies Permit Postage Sales Tax Paid Telephone Utilities Total Water/Sewer Total Expense Net Ordinary Income Net Income  7,976.63 7,976.63 237.38 237.38 75.00 903.98 2,000.00 500.00 1,250.00 208.65 1,313.40 200.21 20.00 6,471.24 99,235.98 37,173.52 37,173.52  Page 2    10:27AM 11/05/19 Accrual Basis Ordinaryl Income/Expense Income Subdivision Fees- PD Bank Service ParkF Funds Credit Card Reward Points Scholarship Accumulated! Funds Copies & Faxes Fines Service Fee Collected Fines Other Total Fines Insurance Interest Earned License & Permits Misc Revenues- Utility PermitsRegistrations Property Sale Public Safety Department Accident Report Training Total Public Safety! Department Road Paving! Material Seizure Funds Tax8 &F Franchise Fees Franchise Property Reduction Sales Tax Property" Tax Sales Tax Street Sales Tax Tax8 & Franchise Fees- Other Total Taxa &F Franchise Fees Water- Sewer Water- Sewer Adjustments Bays Sales Garbage Revenue LateF Fee ReconnectF Fee Sales Tax Collected Service Fee Collected Sewer Revenue Tapf foe Water Revenue Bulk Water Water Deposits Applied Water Revenue- Other Total Water Revenue Water- Sewer- -Other Total Water- Sewer Water Deposit Totall Income Expense Administration Office Expense Advertising Insurance Legal Fees Maintenance Mayor/Council Monthly Fee Membership Office Supplies Postage Professional Fees Software Technology Telephone Utilities Administration- Other Total Administration Arson Expenditure Debt Service Payment Processing Center Del Lage! Lange Loan* #1 1820645 TWDBE Bond  City of Cumby Profit & Loss Budget VS. Actual October 2019 Budget  Oct19  $Over Budget  %ofE Budget  240.00 0.00 0.00 0.00 0.00 23,849.57 0.00 1,403.99 40,899.85 42,303.84 0.00 0.83 0.00 166.81 0.00 1,400.00 0.00 0.00 0.00 0.00 0.00 5,831.58 1,364.46 16,160.40 5,457.85 1,364.46 747.22 30,925.98 582.75 0.00 5,618.54 253.16 70.00 446.27 433.83 8,189.50 2,100.06 0.00 250.00 20,318.85 20,568.86 0.00 37,097.47 425.00 136,409.50 0.00 0.00 7,069.25 0.00 54.50 350.00 155.00 242.44 0.00 0.00 0.00 90.00 -445.97 146.74 0.00 7,661.96 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 23,849.57 0.00 0.00 425,000.00 425,000.00 0.00 25.00 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 225,000.00 225,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 380,000.00 380,000.00 0.00 1,054,874.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 72,083.46 72,083.46 403.21 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 1,403.99 -384,100.15 -382,696.16 0.00 24.17 -1,000.00 0.00 0.00 0.00 0.00 0,00 0.00 5,831.58 1,364.46 16,160.40 5,457.86 1,364.46 -224,252.78 -194,074.02 0.00 5,618.54 253.16 70.00 446.27 433.83 8,189.50 2,100.06 0.00 250.00 20,318.86 20,568.86 -380,000.00 -342,902.53 425.00 -918,465,07 0.00 0.00 7,069.25 0.00 54.50 350.00 155.00 242.44 0.00 0.00 0.00 90.00 445.97 146.74 -72,083.48 -64,421.50 -403.21 0.00 0.00 0.00 0.00  0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0% 9.6% 10.0% 0.0% 3.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 100.0% 100.0% 100.0% 0.3% 13.7% 0.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 0.0% 100.0% 100.0% 100.0% 0.0% 9.8% 100.0% 12.9% 0.0% 0.0% 100.0% 0.0% 100.0% 100.0% 100.0% 100.0% 0.0% 0.0% 0.0% 100.0% 100.0% 100.0% 0.0% 10.6% 0.0% 0.0% 0.0% 0.0% 0.0% Page1    10:27AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss Budget Vs. Actual October 2019 Budget 52,100.00 52,100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00 420,000.00 420,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 80,000.00 80,000.00 0.00 0.00 0.00 0.00 0.00 27,000.00 27,000.00 287.90 1,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  Oct19 0.00 0.00 0.00 0.00 1,252.58 0.00 0.00 0.00 0.00 0.00 288.00 209.95 0.00 31,881.59 0.00 17.65 0.00 0.00 33,649.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43,239.00 43,239.00 0.00 0.00 0.00 251.04 0.00 0.00 2,382.20 0.00 0.00 255,14 0.00 0.00 0.00 5,088.25 7,976.63 0.00 7,976.63 0.00 237.38 0.00 0.00 0.00 0.00 0.00 237.38 0.00 0.00 0.00 75.00 0.00 903.98 0.00 0.00 0.00 0.00 0.00 2,000.00 0.00 500.00 1,250.00 208.65 1,313.40  $Over Budget -52,100.00 52,100.00 0.00 0.00 1,252.58 0.00 0.00 0.00 0.00 0.00 288.00 209.95 0.00 31,881.59 0.00 17.65 0.00 200,000.00 166,350.23 0.00 0.00 0.00 0.00 2,000.00 2,000.00 0.00 -376,761.00 376,761.00 0.00 0.00 0.00 251.04 0.00 0.00 2,382.20 0.00 0.00 255.14 0.00 0.00 0.00 5,088.25 7,976.63 -80,000.00 -72,023.37 0.00 0.00 0.00 0.00 0.00 -27,000.00 -26,762.62 -287.90 -1,000.00 0.00 75.00 0.00 903.98 0.00 0.00 0.00 0.00 0.00 2,000.00 0.00 500.00 1,250.00 208.65 1,313.40  %ofE Budget 0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 0.0% 100.0% 0.0% 100.0% 0.0% 0.0% 16.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 10.3% 10.3% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 100.0% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0% 100.0% 0.0% 10.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.9% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0% 100.0% 100.0% 100.0% Page2  Debt Service Other Total Debt Service Municipal Court Clerk Alarm Collection Service Fee Convience Fee Judge Legal Fees Office Expense Postage Report Fee Security Software Update State Fees Technology Telephone Utilities Municipal Court- Other Totall Municipal Court Parki Improvements Back Tos School. BJGI Day Equipment Maintenance Parkl Improvements Other Total Parkl Improvements Payroll Expenses Child Support PayrollE Expenses Other Total PayrollE Expenses Permits Public Safely Education Police Department K-9 Auto Repair & Maintenance Equipment Equipment Repairs Fuel License & Support Office Supplies Telephone Testing Supplies Training Uniforms Utilities Total Police Department Public: Safety- -Other Total Public Safety Public Works Equipment Repair Street Signs Debris Cleanup Lights Mosquito Control Street Repair Public Works. -Other Total Public Works Seizure Expenditure Training Expenditure Water Deposit Refund Water/Sewer Automobile! Repairs Building Maintenance Chemicals Covenience Feel wIS Equipment Repairs Garbage Collection Fee Lab Fees Legal Fees Maintenance Office Supplies Operating! Supplies Pormit Postage Sales Tax Paid    10:27AM 11/05/19 Accrual Basis  City of Cumby Profit & Loss Budget VS. Actual October: 2019 Budget 0.00 0.00 0.00 0.00 0.00 0.00 200,000.00 200,000.00 1,054,874.57 0.00 0.00  Oct19 0.00 0.00 200.21 0.00 0.00 20.00 0.00 6,471.24 99,235.98 37,173.52 37,173.52  $Over Budget 0.00 0.00 200.21 0.00 0.00 20.00 -200,000.00 -193,528.76 -955,638.59 37,173.52 37,173.52  %ofE Budget 0.0% 0.0% 100.0% 0.0% 0.0% 100.0% 0.0% 3.2% 9.4% 100.0% 100.0%  Seminars/Training Software Telephone Testing Uniforms Utilities Water/Sewer- Other Total Water/Sewer Total Expense Net Ordinary Income Netl Income  Page 3    Christopher A. Turner, PLLC CPA  5411 Plaza Drive, Suite FBox 8 Texarkana, TX75503 Office 903-748-7316 Fax 844-295-4047  2171 North. Jefferson Ave., Suite 2 Mount Pleasant, TX75455 Office 903-572-5185 Fax 844-295-4047  PROPOSAL TO PERFROM AUDIT SERVICES CITY OF CUMBY,  TX    Table of Contents  Transmittal Letter 1. Executive Summary 2. Audit Quality and Approach 3. Peer Review 4. Degree of Compliance 5. Proposal Pricing 6. Explanations and Exceptions 7. Descriptive Literature  1 2 2 3 3 3 5 5 5 6 6 7 8 11  8. Background Information and Experience  9. References Conclusion  Appendix A: Engagement Team Biographies Appendix B: Peer Review Report Appendix C: Continuing Education Summary    Christopher A. Turner, PLLC CPA  5411 Plaza Drive, Suite F Box8 8 Texarkana, TX75503 Office 903-748-7316 Fax844-295-4047  217 North. Jefferson. Ave., Suite2 Mount Pleasant, TX75455 Office 903-572-5185 Fax8 844-295-4047  October 21, 2019 Cumby, TX Cumby, TX75493 Dear Honorable Mayor:  Honorable Mayor and City Council of  lam pleased to present thet following proposal to continue to provide audit services for the City of Cumby, lam confident thatIwill show that I have the ideal mix of experience, resources, and knowledge needed to continue to deliver the service that you desire. The City of Cumby, TX will enjoy several distinct advantages to continue having me handle your professional service needs, including: a. My firm is relatively small and thus will result in lower overhead costs to keep your fees low. b. My commitment to providing more personal attention to your auditing needs in at timely basis. My involvement in the entire audit process as opposed to the larger firms where senior partner Ibelieve my commitment to quality and timely service and my depth of governmental accounting knowledge will serve you well. I do whatever is required to get the job done, on time, without My clients deserve only the best, and I deliver nothing less. Iplace a premium on client relationships, building high level of trust and commitment to your success. My clients look at me: as a valued resource for advice ands solutions. Iflam chosen to continue partnering with you,l Iwill use all myr resources to help lwant to assure you1 that the City of Cumby, TX will receive great service from me. want your continued business. If you have any questions about this proposal, please call. would be honored to continue havingyour organization as a client and am excited aboutt the opportunity to be a partner in your success.  TX.  involvement may be limited to you dealing with only staff members  compromising quality.  you succeed.  Sincerely,  Christopher A. Turner PLLC, CPA C Christopher. A. Turner, CPA Owner/Managing Member    1. Executive Summary  Christopher A. Turner PLLC CPA is dedicated to developing an audit engagement plan tailored to the City of Cumby, TX's unique needs. All services will be performed by Christopher A. Turner, owner/managing member oft the firm. Bellow, present my understanding of the services to be performed: a. Fiscal year financial audit of the City of Cumby, TX which shall include the general-purpose financial statements, related notes to the financial statements, and required supplementary information which includes the Management Discussion and Analysis, Budgetary Comparison b. The audit is to be performed in accordance with generally accepted auditing standards established by the American Institute of Certified Public Accountants and Governmental The timing of the audit is to begin on or about December 16, 2019 and is to be completed by d. will assist in the preparation of the financial statements, related notes to the financial statements, and required: supplementary.n informationy whichi includes the Management Discussion and Analysis, Budgetary Comparison Schedules, and GASB required Pension Schedules.  Schedules, and GASB required Pension Schedules.  Accounting and Financial Reporting Principles.  January 31, 2020.  2. Audit Quality and Approach  When Christopher A. Turner, PLLC CPA performs and audit, a critical step is understanding my client's operations and the unique factors which differentiate your organization. I develop a thorough understanding of my client's activities, operation systems, personnel and special needs. I use this information to plan a complete but efficient audit; areas which require more attention are identified and unnecessary or redundant procedures are eliminated. 1 have tailor my audit approach based on my advance understanding of governmental audit and accounting, audit requirements, and the City of Following is an overview of the key phases of my approach tot the City of Cumby, TX's audit:  Cumby, TX's needs.  Phase 1-F Preplanning  Thet first step of the audit is preplanning, which consists of meeting with the City's management to clearly identify the lines of communications, perform a risk analysis, discuss any concerns ori issues you have and set expectations. Iwill also establish a preliminary timetable to ensure a smooth audit process. The proper analysis and consideration of your risk environment is an important part of this phase. My a. An assessment ofi inherent risks, both at the financial statement and account balance levels.  risk assessment process encompasses:  -2-    b. An evaluation of internal control: structure and the subsequent assessment of control risk. Ana assessment of the effectiveness of analytical procedures in controlling and detecting risk.  d. - Ana analysis of business risks.  Iwill work with the City of Cumby, TX's financial team to ensure that the audit effort considers the risk environment. To decide how limited audit resources can be utilized in the most cost-effective and efficient manner, there must be a detailed risk assessment of all business activities of the organization.  Phase 2- Planning and Timing  The next step ist to develop an audit plan, which includes tailoring audit programs and procedures specific to the City of Cumby, TX, agreeing on information to be provided by your staff, arranging the exact time ofp preliminary and final fieldwork, and performing analytical procedures prior to the audit date. This step  ensures that all risks have been addressed.  Phase 3-F Fieldwork  Fieldwork ist thel largest part oft the audit process and consists of both substantive audit tests and analytiçal review. Int future years, I expect to perform many of my audit procedures on a preliminary basis. By performing many of my audit procedures before year-end, there is less strain on your accounting staff At the end of the preliminary and final fieldwork, will discuss the results of my work and my preliminary  during the fiscal year-end.  recommendations with the City of Cumby, TX's management.  Phase 4- Review and Wrap-Up  To ensure that my final audit is of the highest quality, the files and reports will pass through several reviews, some may be done during the fieldwork and some may be done by an outside pre-issuance reviewer. Upon completion of my review process, Iwill meet or discuss with you via phone conference before thei financial statements are finalized to discuss the results of the audit process.  Phase 5- Report Issuance  At the end of my engagement, Iwill meet with the City of Cumby, TX's Audit Committee or similar form of governance to present my reports and letters. Iwill discuss business matters, which will include my recommendations for improving your operations, as well as information regarding new accounting pronouncements, and other issues that impact your organization. I will also be available to you believe in a proactive approach to identify and resolve issues during the engagement with the City of Cumby, TX's management. My approach to resolving an issue, if one should arise, during the course of the engagement regarding management's recording, presentation of an accounting transaction, or the applications ofar new accounting: standards is tol have regular meetings with management and discuss the  throughout the year to answer any questions you may have.  issue untili it is resolved.  -3-    Christopher A. Turner, PLLC CPA is proud ofi its reputation of providing clients with high qualitys services. I monitor my system of quality control continuously throughout the year and subject my audit and accounting policies and procedures to an independent outside preview (referred to as a peer review) every three years as required by our membership in the American Institute of Certified Public Accountants. Christopher A. Turner, PLLCCPA'ss system of quality control is based on the AICPA's quality Ihave developed specific, computerized audit programs, allowing me to gain maximum flexibility in designing the audit approach at the lowest possible cost. Thave undergone extensive training on1 the use  control standards.  oft these audit techniques and relevant application oft these software programs.  3. Peer Review  My system of quality control for accounting and auditing practice in effect for the year ended December 31, 2016 was subjected to peer review byt thei firm Acker and Co., CPAS, whichi issued a pass rating opinion  dated. June 27,2017 on my system of quality control. Acker and Co., CPA'sreport isi included in Appendix B.  4. Degree of Compliance  Christopher A. Turner PLLC understands and affirms that all services quoted in this proposal are in full accord with the specifications of the request for audit: services and has no exceptions to note at this time.  5. Proposal Pricing  My goal is to provide high-quality, reliable service at reasonable fees. My fees are based on estimated hours using a value pricing model based on my experience. Unless there are significant changes in your Following are my professional fees for the 2019 engagement and future years should the City wish to  operations, Idon'tanticipate a fee increase,  continue our relationship:  Years Ending  2019 2020 2021 2022 2023  Audits of financial statements of City of Cumby, $7,000 $7,000 $7,000 $7,000 $7,000  TX 09/30  Assisting in preparing the financial statements and related notes to the financial statements. Meet with the Audit Committee or similar form of those in charge of governance. Provide routine consultation throughout the year.  Total  $7,000 $7,000 $7,000 $7,000 $7,000  These fees include all direct and indirect costs, including out- of pocket expenses.  My proposed fees are based on the following assumptions:  4.    a. The overall condition of your financial and accounting records is satisfactory.  b. - will receive support from your accounting personnel necessary for the preparation of the requested schedules and other supporting documentation beforel Icommence fieldwork. There will not be a need for substantial research any unforeseen technical issues or new My fee estimate is "not to exceed" commitment. Should any additional work be required or requested that exceeds my fee estimate, this work will only be performed if agreed-to by both my firm and the City  accounting or auditing pronouncements for me to complete my audit.  of Cumby, TX.  6. Explanations and Exceptions  To meet and exceed your expectations, l'am diligent about maintaining open communication throughout the entire engagement. In my experience, this results in a more effective engagement. My approach depends on the timely response and assistance of the City of Cumby, TXI personnel. This cooperation will will schedule recurring weekly phone calls or emails with you to discuss the status of the engagement Further, believe in maintaining our relationships with my clients ally year long rather than just during the engagement. Accordingly, Iwill communicate with the City of Cumby, TX management on topics I find may be ani interest to you asi itrelates toy your financial and business operations and act as your proactive strategic partner ini identify opportunities that may contribute tot the future success ofy your organization.  further ensure my work is completed in an efficient and cost-effective manner.  and address any open issues or areas of concern.  7. Description Literature  Additional literature of services the firm provides can be found at thet firm's website at catcpatx.com.  8. Background Information and Experience  Located in Mt. Pleasant, TX and Texarkana, TX and licensed in the states of Oklahoma, Texas, and Arkansas, Christopher. A. Turner, PLLC CPA has a significant wide area client base andi it continues to grow because of my desire to provide high quality services to the governmental, for profit, and not-for-profit business sectors. As such myi firm has been ablei to maintain its long-standing client relationships that on average have been with my firm for 12 years. My client based is comprised ofav variety of different types of entities, all of which continue to broaden the experience base of the owner/managing member. Christopher A. Turner has been providing audit and consulting services to government entities for over12 years. Christopher A. Turner, the partner who willl be concurring partner for the audits has over: 12 years ofexperience withg governmental entities. Appendix A contains a detail BiographyofChristopher A.T Turner laffirm that the firm and the engagement team are independent with respects to the City of Cumby, TX and have in place quality control procedures to ensure that independence is noti impaired in anyway.  and in appendix D his continuing education listingf for the last two years.    9. References  lunderstand that quality of service will be al key factor as you prepare to select at firm to serve the City of Cumby, TX. lencourage yout to contact thei following client references tol learn more about my experience  and commitment to quality client services. Town of Midland, AR (audit client from 20131 to 2014) Reba Lovell, Last known City Secretary  479-639-2635  Town of Hartford, AR (audit client from 20181 to present)  Judy Adair, City Secretary 479-639-2219  City of New Boston, TX (audit client from 2019 to present)  Sharmin R. Hutto, City Secretary 903-628-5596  City of Como, TX (audit client from 2018 to present)  Mary Doss, City Secretary 903-488-3434 Conclusion  want to continue being a key part of the City of Cumby, TX's future: suçcess.  Ihave developed a reputation for helping organizations meet their goals and fulfill their missions. With the close, personal involvement in all my engagements, the extensive experience and insight of my professional experience, and my commitment to meeting engagement deadlines, IC can continue to help appreciated the opportunity to present this proposal and look forward to continuing building a long- If you have any questions or comments, please contact Christopher A. Turner at 903-572-5185 or email  you accomplish your goals.  lasting relationship with the City of Cumby, TX. me at atumerpaPatgikon.    Appendix A    Christopher A. Turner Firm Owner/Managing Member 0903-572-5185 F844-295-4047 aumerpaPatcpat.com Summary of Experience  Christopher has over 20 years of accounting and auditing experience inav variety of industries. From 1998 to 2000, Christopher was a bookkeeper for a large firm out of Texas in its Oklahoma office where bookkeeping was provided to 150 clients each month. From 2000 to 2001, Christopher was a controller forasmall local motorcycle shop where he managed the day-to-day: accounting activities fort the! business. From 2001 to 2007, Christopher worked for a CPA firm in Fort Smith, AR where he oversaw planning, fieldwork, and concluding audits for clients such as the Central Mall formally owned byt the Warmacks. In 2007, Christopher purchased his first firm in Texarkana, TX and his second firm the following year. Currently, Christopher oversees and handles the audits for 2 non-for-profits, 3-5 city audits, 2 audits under HUD, and 2 construction companies. Christopher also performs 5 review engagements to construction companies to meet the requirements for the State of Arkansas Contractors Board and Christopher provides due professional care for each engagement he encounters. Prior to beginning the engagement, Christopher studies the client's financial picture and gets to know the organizations management team. He keeps them informed, makes practical recommendations and monitors the Christopher plans, performs thet fieldwork, composes the management letter, composes the engagement letter, composes the communications. to management and those in charge of governance, assists in the preparation of the basic financial statements and related notes to the financial statements, and assists in solving issues. Christopher has numerous other experiences with for-profit and not-for-profit  performs several compilation engagements.  progress of thej job.  organizations in which he provides accounting and auditing services to.  Professional Affiliations  a. Licensed CPA in the states of Oklahoma, Texas, and Arkansas. Member oft the American Institute of CPAS. Member of the Texas Society of CPAS. d. Member oft the Government Audit Quality Control Center. e. Member oft the Employee Benefit Plant Audit Quality Control Center. Member of the Private Companies Practice Section.  Enrolled peer reviewer.  Education  a. Associates of Arts degree, Carl Albert State College, Poteau, OK  b. Bachelor of Science degree with focus of studying accounting, Northeastern State College, Master's in business administration, University of Phoenix (online), Phoenix, AZ.  Tahlequah, OK    - '  Christopher. A. Turner, PLLC,CPA  June 27,2017 Page2  As part of our peer review, we considered reviews by regulatory entities as communicated by the  firm, ifapplicable, in determining the nature and extent of our procedures.  Opinion  In our opinion, the system of quality control for the accounting and auditing practice of Christopher A. Tumer, PLLC, CPA in effect for the year ended December 31, 2016, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), orj fail. Christopher A. Tumer, PLLC, CPA has received a  peer review rating of pass. héhat 4 Acker & Company Certified Public Accountants, PC  Gyy    3  Acker & Company Certified Public Accountants, PC  Report on the Firm's System of Quality Control  June 27,2017 To the Shareholders of Christopher A. Turner, PLLC, CPA  and thel Peer Review Committee oft the' Texas Society of Certified Public Accountants  We have reviewed the system of quality control for the accounting and auditing practice of Christopher A. Turner, PLLC, CPA (the firm) in effect for the year ended December 31,2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at wwwacpActzpsummar The summary also includes an explanation ofhow engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to  Accountants (Standards).  determine aj peer review rating. Firm's Responsibility  The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality  control, ifany,  Peer Reviewer's Responsibility  Our responsibility is to express an opinion on the design of the system of quality control and the  firm's compliance therewith based on our review. Required Selections and Considerations  Engagements selected for review included engagements performed under Government  Standards.  Auditing  16141 W. Grande Blvd. - Tyler, TX75703 Phone: (903) 592-4584 . Fax: (903)592-4691    Appendix B    AICPA) TexasSoclety ofCerttlied Public Accourtants  AICPA Peer Review Program and TSCPA Peer Review Program Administered by the Texas Society of CPAs  September 12, 2017 Christopher Turner Christopher A Turner PLLC CPA 217 N Jefferson Ave Ste 2 Mount Pleasant, TX 75455 3965 Dear Christopher Turner:  Itis my pleasure to notify you that on September 11, 2017, the Texas Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is June 30, 2020. This is the date by which all review documents should be As you know, the report had a peer review rating of pass. The Committee asked me to convey its  completed and submitted to the administering entity.  congratulations to the firm.  Thank you for your cooperation and support of the profession's practice-montoring programs.  Sincerely,  Arbn Jerry Cross Director - Peer Review Texas Society of CPAS CC: Leonard Acker Firm Number: 900004689959  peerreview@iscpa.net 800-428-0272 Opt. 2  Review Number: 522234  14651 Dallas Parkway, Suite 700, Dallas, TX7 75254-7408 . (972) 687-8500 * (800) 428-0272 . Fax (972) 687-8575    Appendix C    Texas State Board of Public Accountancy  Willlam Treacy, Executive Director  TURNER, CHRISTOPHER. ALAN- - Individual Licensee Review CPE Courses Previously Reported Your license fees have been paid and your license has been issued.  Licensee Menu Logout Conlact theE Board I TermsofUse CPE Courses Previously Reported license period. The courses are listedi inc date order fore each interval. License Period Accrual Period Type Datel Taken Credits Method! Sponsor ID JAN 2017 JAN 2016 DEC 2017 DEC 2016  Thet following courses that were reportedi ina a prior business day have been used to calculate the CPE requirement fory your next unissued  Sponsor  Course ID  CPEC Course  Tech 09/12/2016 2.00 A 009314 SURGENTI MCCOY CPE, LLC Tech 09/12/2016 4.00 A 009314 SURGENT MCCOY CPE, LLC Tech 09/14/2016 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 09/16/2016 8.00 A 009314 SURGENTI MCCOY CPE, LLC Tech 11/10/2016 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/15/2016 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 12/09/2016 8.00 A 009314 SURGENT MCCOY CPE,LLC Tech 12/10/2016 2.00 D 009314 SURGENTI MCCOY CPE,LLC Tech 12/10/2016 4.00 D 009314 SURGENTI MCCOY CPE, LLC Tech 01/24/2017 1.50 D 000215 AICPA Tech 06/12/2017 2.00 D 009580 BECKER EDUCATION PROFESSIONAL Tech 07/02/2017 2.50 D 000215 AICPA Tech 07/03/2017 1.50 D 000215 AICPA Tech 07/03/2017 1.00 D 000215 AICPA Tech 07/10/2017 2.50 D 000215 AICPA Tech 07/10/2017 1.00 D 000215 AICPA Tech 08/13/2017 8.00 A Tech 09/27/2017 2.50 D 009580 BECKERE EDUCATION PROFESSIONAL Tech 09/27/2017 2.50 D 009580 BECKERF EDUCATION PROFESSIONAL Tech 09/27/2017 2.00 D 009580 BECKERF EDUCATION PROFESSIONAL Tech 09/29/2017 3.00 D 000215 AICPA Tech 10/03/2017 8.00 A 009314 SURGENTI MCCOY CPE, LLC Tech 10/06/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 10/09/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 10/10/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 10/12/2017 2.50 D 000215 AICPA Tech 10/12/2017 2.50 D 000215 AICPA Tech 10/13/2017 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/06/2017 B.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/10/2017 8.00 A 009314 SURGENTI MCCOY CPE, LLC Ethics 12/12/2017 4.00 D 009046 CPEthink.com, Ltd Tech 06/05/2018 16.00 A 008900  CON3 Controllership Skills Update: Budgeting and Forecasting DRF4 Fraud Basics: Prolecting the Company ACAU Annual Accounting andAudil Update CRAU Compilations, Reviews, andN New Preparations: EPAU UGID Essential Course forF Perfroming Singl Audits Under New UGFA GVAA Lales! Development in Govi Accg andA Auditing GNAA Lalest Developmenti in Govt and NFPA Acdg andA Auditing CROV Compilation andR Review Overview BFT4 Federal Tax Update  TOTAL  52.00  JAN:2 2018 JAN2 2017 DEC2018 DEC2017  PEERF REVIEWPRGME BASICS- PRGMO OVERVIEW HUD: ANAUDIT INTRO PEER REVIEWF PRGME BASICS- PLANNINGASYS REV PEERF REVIEWF PRGME BASICS -PEFASYSI REV PEER REVIEWPRGMI BASICS- REPTG ONASYS REV PEERF REVIEWF PRGME BASICS- -ENGF REVS PEERE REVIEW PRGE BASICS- ADMF PEER REVIEWS BEÇOMMING/ ANA AICPAPEER: REV TEAM/REV CAPTAIN: CASE STDY EMPLOYEE BENEFITS, PART3- DBPP EMPLOYEE BENEFITS, PART2-DCP INTRODUCTION TOE EMPLOYEE BENEFITS, PART1 AICPAR PEERI REVEWMUSTSEIECTI INDS UPDATE: GVT HOWTODOAGAAS AUDIT Annual Accounting andA Audit Update Latest Development in Govt Accig andA Auditing COMPILATION, REVIEWS, ANDI NEWF PREP UPDATE PEER REVEWUPDATE AICPAF PEERE REVIEWM MUST-SELECTI INDS UPDATE: EBP LATEST DEVELOPMENT INNFPA ACTGA AND AUDIT AUDITS OF 401(19 PLANS: NEW DEVEL OPMENTS Essential Course forF Perfroming Singl Audits Under New UGFA Ethics andF Professional Conductf for Texas CPAS 20181 Texas School Dist. Acct. &Auditing Conference  ASCPA  TOTAL  95.00    JAN: 2019 JAN2 2018 DEC2019 DEC2018  BUSINESS PROFESSIONALS NETWORK, INC.  Tech 07/02/2018 8.00 A 009314 SURGENTI MCCOY CPE,LLC Tech 11/06/2018 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/13/2018 8.00 A 009314 SURGENT MCCOY CPE, LLC Tech 11/14/2018 8.00 A 009314 SURGENT! MCCOY CPE,LLC Tech 11/26/2018 4.00 A 009314 SURGENTMCCOY CPE, LLC Tech 11/27/2018 8.00 A 009314 SURGENT MCCOY CPE,LLC  GAAS Howt to DoaGAASA Audit Fraud &A Abusei int NFPE Entities & Govt.: Stealingfrom FANG Everyon ACAU Annual Accounting and/ Audit Update CRAU Compilations, Annual Udt Review, and NewF Prep: EngF Perf. and AFPL Auditso of4 401KF Plans: New Developments ando Critical GNAA atest Devel. in Govt &NFPAodg. andA Auditing  Issues  TOTALI  60.00  Courser methods are:A A-Participant, B-nstructor, C-Author, D-Correspondence, E-Nano Program, F-Blended Program.    Page 1 of1  cityorcumby@cumbytel.com  From: "Mike Ward, CPA" mwrgmik-wardpacan  Date: To: Hic Codi,  Friday, November 08, 20191 11:34AM dyotumbyumlyelcm  Subject: RE: Audit Estimate  Sorryi it took me sO long to respond. Itook on a County that needed 5 audits completed, ifal bond issue passed. Ididn't want to plan anything until II learned if the bond issue passed or not. The bond issue failed, solam doing Iwill get you an official engagement letter, but Iwould propose $6,000, and would be able to conduct the audit Again, lam sorry that it took me so long to respond. Pleas ele me know ify you have any questions at all.  just one audit for them, so Ihave some time.  around the end of January.  lhope you have a great day!  Mike  Mike Ward Accounting & Financial Consulting, PLLC  903.269-6211  From: yolambyecumbyelcon cityorcumby@cumbyte.com> Sent: Friday, November 8, 201911:01AM To: Mike Ward, CPA <mward@mikewardcpa.com>  Subject: Audit Estimate Importance: High  Hello Mike, Iwas) just checking to seei if you had a chance to put together the estimate for the financial audit. Our meeting is scheduled for Tuesday and Isend agenda packets to council today. Can you let  me know if something. Thank you  Codi Reynolds, City Secretary City of Cumby (903)994-2272 cityofcumby@cumbytel.com  11/8/2019    PROPOSAL TO PROVIDE. ANNUAL FINANCIAL. AUDIT CITY OF CUMBY,TX  EVANS & KNAUTH, PLLC CERTIFIED PUBLIC. ACCOUNTANTS 4433 Punjab Way, Suite 102 Frisco, Texas 75033 (972)335-9754  CONTACT PERSON: KIRK EVANS Date: October 18, 2019  EVANS & KNAUTH, PLLC  CPA'S CONSUITANTS    TABLE OF CONTENTS  Transmittal Letter. Detailed Proposal: Independence. License to Practice in Texas Firm Qualifications and Experience. Partner, Supervisory and Staff Qualifications. Similar Engagements with Other Government Entities.. Regulation Updates.. Scope: and Specific. Audit Approach. Identification ofF Potential Audit Problems Report Format... Proposed Schedule. Adjustments. Fee Proposal    EVANS & KNAUTH, PLLC CERTIFIED PUBLIC ACCOUNTANTS 4433 PUNJAB WAY, SUITE 102 FRISCO, TEXAS75033 972-335-9754/FAX972-335-9758  TRANSMITTAL LETTER  October 18, 2019 Codi Reynolds City Secretary 1001 E. Main Street Cumby, Texas, 75433  Thank you for the opportunity to submit this proposal to provide financial and compliance audit services for the City of Cumby. Our firm is very experienced inj providing audit services as we have been doing so for several years. The majority of our practice is in providing audit and related services to governmental and non-profit organizations that use fund accounting such as that used by Evans & Knauth, PLLC is a firm of Certified Public Accountants. Our firm has been in business over sixty years and has provided governmental audit services for most of those years. All our audit Our audit would be conducted and reported on in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants and the Governmental Accounting Standards Board, the standards for financial audits set forth in the U.S. General Accounting Office's Governmental Auditing Standards, Audits of States, Local Governments Audited financial statements would be issued for the District, which would meet all requirements necessary to apply for the Government Finance Officers Association - Certificate of Achievement for As part of our audit, we would perform an in depth review of internal controls. Based upon our review, we: may make recommendations on ways to improve the sateguarding of assets. We may also suggest changes in various office procedures. Our recommendations would be made in a positive manner; we purposely try to avoid demeaning anyone. If we decide that it is necessary to make written internal control recommendations, they will be contained in a separate management letter. We maintain our independence and would not hesitate to make disclosures or recommendations that  the City of Cumby.  staff are experienced and well trained.  and. Non-profit Organizations as well as other state and local requirements.  Excellence in Financial Reporting.  we feel were in thel District's best interests.  -1-    We understand the timeline for audit fieldwork and reporting as contained in the request for We maintain our audit workpapers and reports for a minimum of six years. We allow our audit clients or their designated representatives access to those workpapers during the six-year retention This proposal is a firm and irrevocable offer to provide audit and other necessary services for the We believe that our firm is highly qualified to provide the requested services as we have very experienced employees of high moral character whose goal is to provide the best and most efficient services at a reasonable fee. We will provide consistent audit personnel to perform the services which will reduce the time required by District staff. Our work is technically superior as evidenced by our Peer Review reports. Our firm has a long and distinguished record of providing superior Iam authorized to make representations for our firm and would be available to discuss this proposal with you or designated District officials at their convenience. This proposal is valid for a maximum  proposal and we. believe that we can meet each scheduled date.  period. City of Cumby.  audit services to entities the size of City of Cumby.  period of ninety days. Sincerely, Kih Kirk Evans, CPA Managing Partner EVANS & KNAUTH, PLLC  -2-    TECHNICAL PROPOSAL INDEPENDENCE  Our firm and individual employees are independent in relation to the City of Cumby and its employees. Our firm complies with the independence standards of the American Institute of Our firm and employees would maintain their independence during the proposed five year audit service period. If for any reason an employee's independence changed, we would immediately  Certified Public Accountants and the U.S. General Accounting Office.  remove the employee from the engagement and notify appropriate District staff.  LICENSE TO PRACTICE IN TEXAS  The firm of Evans & Knauth, PLLC and all Certified Public Accountants employed by the firm are licensed to practice in the State of Texas and meet all requirements of the American Institute of  Certified Public. Accountants and the U.S. General Accounting Office.  FIRM QUALIFICATIONS AND EXPERIENCE  Evans & Knauth, PLLC: is a firm of Certified Public. Accountants located in Frisco, Texas. Our firm has been in business over sixty years and has provided governmental audit services for most of those years. We would assign a team of three full-time staff to perform the audit fieldwork and then have Our firm is a member in good standing of the AICPAS Governmental Audit Quality Center. We undergo a Peer Review every three years and an internal review the other two years. Our most recent report was 2016 and we: received a grade of "pass" which is thel highest you can receive. We have not had a negative federal or state desk or field reviews and have never been involved in  ai firm partner review the District's audited financial statements.  any disciplinary action.  AFINERSUPFRVIEORY AND STAFF QUALIFICATIONS  Kirk Evans. CPA. Managing Partner- Over thirty years of experience in public and private accounting. Twenty years of experience in Governmental accounting and auditing. He is the firm Manager and oversees all audits. He holds a CPA certificate and license in the state ofTexas. He is a graduate of Drury University, a member of AICPA, local Chris Knauth, CPA, Partner - has over twenty years of experience in public and private accounting. Beginning his career at. Ernst & Young, Chris has worked in various industries and has extensive experience in governmental auditing. He is licensed in the state of Texas and is ai member of AICPA and' Texas Society of CPAs. Heather LaPoint. Audit Manager Heather has over: fifteen years ofe experience in governmental auditing with emphasis in governmental single audits. She is experienced in all aspects of Federal regulations and compliance, as well Federal. Audit Clearinghouse requirements. She is a graduate of the University of California Santa Barbara. Various other staff all with minimum of 10 years ofe experience.  Chamber of Commerce, and Texas Society of CPA's.  -3-    All of our CPAs are. licensed by the Texas State Board of! Public. Accountancy.  In addition to being experienced, our staff of accountants are highly qualified and are provided with the most current literature and training available concerning governmental audits. All of our CPAs are provided a minimum of forty hours of continuing professional education annually including the continuing education required by generally accepted government auditing standards.  Our firm does not discriminate with employment or clients served.  SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES This is a very small sample of our governmental clients  Audit Period Thirty years Ten years Three years Ten years Four years  Entity City of Sulphur Springs Ms. Lesa Smith Finance Director (903)885-7541 City of Alvord Ms. Susan Raines Finance Director (940) 427-2105 Town of New Hope Carol King Finance Director 214-578-6152 South Grayson SUD John Spencer General Manager 903-482-6231 Wylie NE SUD Amanda Horst Business Manager 972-442-2075  Scope ofWork Government Wide Audit, GFOA-CAFR OMB Single Audit Government Wide Audit  Government Wide Audit  Government Wide Audit  Government Wide Audit  Because of our help in preparing the CAFR, several of our clients apply for and receive the Government Finance Officers Association Certificate ofl Excellence in Financial Reporting. During the 2018 year, our firm performed approximately fifty (50) audits of entities that use fund Our firm has performed in excess oft thirty (30) governmental audits every: year for the past 20 years.  accounting.  We also perform in excess of fifteen (15) single audits every year.    REGULATION UPDATES  Our firm, during the audit periods, will keep District staffi informed of any regulation changes and  their potential impact.  SCOPE AND SPECIFIC AUDIT APPROACH  Our audit would be both a financial audit of the basic financial statements of the District and a "Single Audit", if required. A financial statement audit is made to determine (1) whether the financial statements of an entity present fairly the financial position, results of operations, and cash flows or changes in financial position in accordance with generally accepted accounting principles, and (2) whether the entity has complied with laws and regulations for those transactions and events that may have a material effect on the financial statements. A single audit is required by "The Single Audit Act of 1996" which requires state and local governmental units receiving certain amounts of federal financial assistance to obtain an independent "Single Audit" of federal funds received under various federal programs. Such an audit replaces separate audits of individual grants to which the entities would otherwise have been subject under federal requirements. A Single Audit under the Act consists of (a) a financial audit performed in accordance with the GAO's Government Auditing Standards (the Yellow Book), (b) a study and evaluation of the governmental unit'si internal control structure relevant to federal financial assistance programs, and (c) tests of the governmental unit's compliance with laws and regulations relevant to federal financial assistance Our audit would consist of various tests and procedures designed to meet specific objectives. Auditing standards define those objectives and provide measures of quality that can be used toj judge Standards for financial audits of governmental units, such as cities, as well as standards for public- sector performance auditing, have been established by the U.S. General Accounting Office in its publication Government Auditing Standards, commonly referred to as the "Yellow Book." These Thej preliminary phase of our audit consists of obtaining an understanding of each of the elements of the District's internal control structure to plan our audit of the financial statements. We gain this understanding by flow-charting various accounting functions, interviewing staff, completing questionnaires on certain accounting cycles and performing analytical tests of account balances. Our preliminary work provides knowledge concerning the types of potential misstatements that could be in the financial statements, factors that affect the risk of material misstatement and substantive Based upon the results of our preliminary audit phase, we design an audit program that, we believe, is effective and efficient. We do not use the same program for all audit clients. We design our program to substantively test all material balance sheet, revenue and expenditure accounts. We perform extended analytical tests or statistical tests of transactions or accounts not chosen for substantive testing. We perform extended tests on computer programs or use computer audit specialists only in those circumstances where internal controls are weak, account balances are not as expected or where computers are used for more than general accounting transactions. We select a sample of expenditures for testing from each major fund and for each material federal or state grant. Our samples are normally taken from specific expenditure accounts, the general ledger detail or a universe of checks written. We determine our sample sizes based upon the size and We use council minutes, bond ordinances, grant documents, revenue sources and various other We prepare all our workpapers and would only request that District staff provide system  programs.  the effectiveness of the tests and procedures used to meet them.  standards form generally accepted government auditing standards.  tests that should be included in our audit program.  nature of the universe.  sources to determine laws and regulations subject to audit test. documentation and explanations and needed source documents.  -5-    Our audit program for an entity the size of the City of Cumby can be seventy pages of audit procedures and considerations that will be satisfied. The audit program is divided into such areas The assignment ofstaff to specific areas would not be done until after the preliminary phase of our audit. Mr. Evans would manage the audit and would be on site for all fieldwork. At the end of the audit fieldwork a firm partner reviews the audit program to make certain that all steps were satisfactorily completed and signed-offbyt the responsible staff member. We understand the timeline for audit fieldwork and reporting as contained in the request for  as:  proposal and believe that we can meet each scheduled date.  IDENTIFICATION OF POTENTIAL AUDIT PROBLEMS  We do not foresee any potential problem areas. Ifany areas of concern are discovered during the audit process, they will be discussed with appropriate District management personnel during the  course of our audit.  REPORT FORMAT: and GFOA  We have not included a sample report format as the report format would meet all AICPA, GASB, Our firm is very experienced in assisting governmental clients who desire to send their CAFR to the GFOA of the U. S. and Canada for review in their Certificate of Achievement of Excellence in Financial Reporting Program. One of our experienced staff would compare the District's CAFR to the GFOA checklist and to a set of financial statements, prepared by our firm, that has already been awarded the GFOA Certificate. Any noted deficiencies would be made known to District staff.  GAO, CAFR and request for proposal requirements.  -6-    CITY OF CUMBY EVANS & KNAUTH, PLLC Certified Public. Accountants  Kirk Evans, partner of Evans & Knauth, PLLC: is entitled to represent the firm, empowered to submit a cost proposal, and authorized to sign a Total all-inclusive maximum price for the fiscal year end September 30,  contract with the City of Cumby. 2019 engagement is $ 12,000.  Klh Kirk Evans  October 18. 2019 Date  -7-