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PATTILLO, BROWN & HILL, L.L.P.
` J CERTIFIED PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS
k.16(e
PCil‘)
June 24, 2004
a -Foy
City of Friendswood fW a) A 1 J)
Attention: Roger Roecker < ( Ff r p
910 South Friendswood Drive i I � .I( `' �"'
Friendswood, TX 77546
Dear Mr. Roecker:
Enclosed please find a copy of the data collection form required to be submitted to the Federal
Audit Clearinghouse. Please review for accuracy, sign and submit one copy along with your CAFR
and single audit report to the address listed at the top of page one of the form. It is not necessary to
submit your management letter.
If you should have any questions,please do not hesitate to call.
Yours truly,
PATTILLO, BROWN & HILL, L.L.P.
Todd Pruitt, CPA
TP/as
Enclosures
401 WEST HIGHWAY 6■P.O.BOX 20725■WACO,TX 76702-0725■(254)772-4901■FAX:(254)772-4920■www.pbhcpa.com
AFFILIATE OFFICES:BROWNSVILLE,TX(956)544-7778■HILLSBORO,TX(254)582-2583
TEMPLE,TX(254)791-3460■ALBUQUERQUE,NM(505)266-5904■RIO RANCHO,NM(505)898-3516
, 1
INTERNET REPORT ID:118543 6/24/04 OMB No.0348-0057
FORM SF-SAC U.S.DEPT.OF COMM.-Econ.and Stat.Admin.-U.S.CENSUS BUREAU
{3 20-ZOQt - - ACTING AS COLLECTING AGENT FOR
OFFICE OF MANAGEMENT AND BUDGET
Data.Collection Form for Reporting on
AUDITS OF STATES,LOCAL GOVERNMENTS,AND NON-PROFIT ORGANIZATIONS
for Fiscal Year Ending Dates On or After January 1,2001
RETURN TO Federal Federal Audit Clearinghouse
Complete this form, as required by OMB Circular A-133,"Audits 1201_ E. 1oth Street
of States,Local;Governments,and Non-ProfitOrganizations" `,_, Jeffersonville,IN 47132
PART I - GENERAL INFORMATION (To be ceMplete,4 by aus itee,except for Item 7)
1.'Fiscal period ending date for this submission 2. Type of Circular A-133 audit
Month Day Year Fiscal Period End=Dates Must
09 / 30 /2003 Be On or After January 1,2001 1 N"Siingle audit 2.E1 Program-specific audit
3. Audit period covered 4. Date received by Federal
ERAL clearinghouse
FE[� x
11J- Annual 3❑ Other Months ' GOVERNMENT
20 Biennial USEONLY"
5. Employer Identification Number(EIN)
b. Are multiple EIIVs covered in this report? 1❑ Yes ® No
7 4 1 4 9 3 2 0 2 If Part),Item 5b="Yes,"complete Part I,Item 5c
a Auditee EIN (Complete the'cantinuationysheeton Page 4)
6. AUDITEE INFORMATION 7. AUDITOR INFORMATION(To be completed by auditor)
a. Auditee name a. Auditor name
CITY OF FRIENDSWOOD,TEXAS PATTILLO, BROWN&HILL, L.L.P.
b. Auditee address (Number and street) b. Auditor address (Number and street)
910 SOUTH FRIENDSWOOD DRIVE 401 WEST HWY 6
City City
FRIENDSWOOD WACO
State ZIP+4 Code State ZIP+4 Code
TX 7 7 5 4 6 - TX 7 6 7 0 2 -
c. Auditee contact c. Auditor contact
Name Name
ROGER ROECKER TODD PRUITT
Title Title
DIRECTOR OF ADMINISTRATIVE SER
VICEs PARTNER
d. Auditee contact telephone d. Auditor contact telephone
( 281 ) 996 — 3200 ( 254 ) 772 — 4901
e. Auditee contact FAX (Optional) e. Auditor contact FAX (Optional)
( 281 ) 482 — 6491 A.
} 772 — 4920
f. Auditee contact E-mail (Optional) f. Auditor contact E-mail (Optional)
TPRUITTOPBHCPA.COM
g.AUDITEE CERTIFICATION STATEMENT This is" g• AUDITOR STATEMENT-The data elements and
to certify that,to"the`best of my knowledge and - information included in this form are imited_to those.
belief,the audlteeKis:(1).>engaged an auditor to prescribed by OMB Circular.A-133.The information
perform art audit in accordance with the provisions of" included in Parts 11 and Ill of the form,except for
OMB Circular A 133 for the period described in Part I. ` Part111 Items"8,9,and_1p,:was transferred from the
items 1 and 3;(2)the auditor has completed such auditor's"report(s)for the period described in Part I,
audit and presented a signed audit report which _ Items 1'and 3,'and is not`a substitute for such
states thatthe audit was conducted in accordance reports.The auditor has not performed any auditing
with the provisions of the`Circu ar and,13)the procedures since the date of the auditor's report(s).A
information included in Pates I,II.andslll_of this data copy of the reporting package required by OMB
collection form is accurate°;and"'complete.I declare Circular 133,which includes the complete auditor`s
that'the foregoing is true and correct. " ,report(s),A is available in its entirety from the auditee
at theaddress provided in Part I of this form._As
required by OMB Circular A"-133 the information in
PartsiI and III of this form was entered in this form
by the based on information included in the
Signature of certify' official Date reporting package.The auditor has not performed
Month Da Year = any additional auditing procedures in connection with
� yam, 7 / "I/Z t the completion of this form.
Printed Name/Title a of certifying official Signa re of auditor Date
�osey' C. t�oe_CKI'-r onth a Year
Jj7ree±Or of 4C4tiIk3CtirediVCS -rvtces y
✓/� CP l Y/lOf/
INTERNET REPORT ID:118543 6/24/04 EIN: 7 4 1 4 9 3 2 0 2
PART I 'GENERAL•INFORMATION .Continued .
:' 8. Did the auditee=expend snore tharn.$25 000,00Q m Federal awards durin the;fiscal year2 (Mark(X)one.box)
i❑ Yes;-Identify CognizantAgency in Part 1 Item 9 2=l ;No--SKIP•to Part.II Item-1
. 9: Indicate which Federal awarding agency provided triot predominan antobntfo direct funding in fiscal year 2000.
(Mark(X)one box),However,If cognizance has peen,reassigned,.see instructions.
02 O.Agency;for International , ai❑ Energy 14 L (:=lousing and Urban " 47❑ National Science
Development Development Foundation
ss❑ Environmental Protection
10❑:Agriculture Agency ; - - 1b0 interior- 20❑'Transportation
1:i:❑ Commerce as❑ Federal _" , - 16❑'Justice ❑ Other.-Specify:"
12.0•Defense • Management Agenncy 1 .0:'- albor.
840 Education
se D Health and Human Services .
.
PART II FINANCIAL'STATEMEN'i (ii,be coinplefed " au kdstorJ
1: Type;-of audit repot _ (Jlrtr( ).ane hox). .� _ " _
1.IX} Unqualified'opinion 2 LI Qualified opinion} a❑-Adverse opinion 40Disclaimerofopinion
2. ,ls a"going concern"explanatory peragreph inel`uded iri the-audit report? •i.❑Yes 2®No ;••
. 3;,Is a reportable`cortdition diSsleSed?' a ,.. . .'1❑Yes 2*NI o-,SKIP to,Itef 5
: 4: Is any reportable condition,'reported;as a material weakness?: . 1❑Yes 2❑•No
8: Is a material;ni5ncompliance,disclosed?' ;; ;„ , , ,.�., . ❑Yes 2,1X No. .
PART III FEDERAL PROGRAMS"(To£io completed by auditor, ; .
1 Type`of au> t-report'on rnalor program cotnphallce .
ill Unqualified opinion, 2LJ tha[tfiefl opidion a ;Adverse apijiton 4 Disclaimer of opinion .y .
•2. Does the auditor's report include astateme ttljat thewauditee s firrancia eta ements .`
include departmen s,agencies,o.igttier organi2ation l units expending* renter than .
$300,000 n Federal awards that Have separate A 133 audrtswhich are obt inciuded
in this audit?.0,10PA SOP 91 3 chapter 10 ,. -, ,' .1 D Yes, 2 M No
. 3. What is the dollar threshold°.to distinguish Type and Type B programs'{§ .520(b)) $300,000
4,' Did the auditee qualify es a low rislk au[ditee?(L1 530 ; . i rllres 2 Q No
5.. (s atreportable•cpnditio[t disolos>d foe any major'progra.m7(§ :.51Qta}tt}} .;t❑Yes 2®No-SKIP to Item 7
-6, Is any reportable'condition reported as a rniaterial;weakness?(§ 510(a)(1)} y 0-Yes 2 0 No
' ;•Are any known questionetl edits reported?.(§ -5101a)(3r or•(4) 1.0 Yes 2®No.
8.; Was a Suinrnary Schedule of PriorrAudit Findings prepareit?(L_..315(�}"". 1®,Yes; 2❑No ' ,
O; Indicate which Federal acdenby(les(•have ctfrii'ent gear audit.findings to,WdTti,Ifilreat funding or.prior audit findings'
' shown in.theSunmmary Schedule of Prio °Audit F ndifigs related to drrect;funding wait all`that apply or None)"
02❑. Agency for international" 00 Federal Emergency 43 a Nation(Aeronautics and 96❑,Social Security
Development Managemerit,Agency.; Space Administration Administration =
10❑ Agriculture 39❑ general Services, as D 40001 Archives and 1s❑ State
23❑ Appalachian Regional Administration i ,ords:Administration 20❑ Transportation
issi Common 93❑. Health-and Human Services os❑ wz,anal Endowment for. 21 0 Treasury
i1❑ Commerce, 14❑ Hous n and Urban ih Arta '
g s2❑ United States
Development 06❑ National Endowment for
sa� Coloration for National �. � Information Agency
an Corrimuni Service. 03❑ Institute for Museum. e,Humanitie`s
12"❑ Defense,; Services 47❑`NationaScience
s4❑ Veterans Affairs
.is0 interiort?! dationn01 None
ea EL' duration -
le ,insure.
�: 07� �ff�ice of�National�Drug ❑ :Other-Specify:
81❑ Energy • _ C,,, , l.Policy
1i❑ Labor
es❑ Environmental . " . ss❑,Sara Business
Protection Agency os❑ Legal Services Corp Administration
Each agency`identified is required to receive a copy of the reporting package. •
' ' In'addition,roe copy each of the reporting package is`required for ,
.,the Federal Audit"Clearinghouse archives
.1,. and;if not marked above,the cognizant agency(if'i'dentified in Part.);,item 9) I
Count total number of boxes marked above'end submit this numberof reporting packages 1 /
Page 2 FORM SF-SAC(3-20--2001)
INTERNET REPORT ID: 118543 6/24/04
EIN: 7 4 1 4 9 3 2 0 2
g ( PART III . FEDERAL PROGRAMS- Continued '(Page'3 #1 o1'2)� .-
x,
n 1.0. FEDERAL'.AWARDS.EXPENDED=-DURIN.G_.FISCAL YEAR ' '77.. AUDIT:FINDINGS
W . CFDA'Number .Research T e.(s)of. `Audit finding
(a) and Name of Federal. •. Amount Direct Major '
g . r compliance- reference
Federal develop ; program expended: awerd program s 4
1 requi ement(s)..' numbers)
Agency Extension 2 Merit
Prefix ' (b) (c) (d) (e) (f) (a) lb)
I 1 El es 1•D;Yes , ;1'D Yes O N/A
1 l 6 1 .575 2�, i4 ` CRIME VICTIM ASSISTANCE PROGRAM $ 51,250 ,00 'z""WN11 z,OND,,:
I i 1 D Y F(L�Ye , [� ! , O N/A
rr�
1 16 1 .575 2INQ,' CRIME VICTIM ASSISTANCE PROGRAM $ 11,143 00 4 t3. 2 ,I
I i O N/A
I 1 1"Cl ks' 1(4 yes .t rC;;����s
1 1 6 1 .592 2',I�N,Q0`4 LOCAL LAW ENFORCEMENT BLOCK GRANT(LLEBG) $ 14,102 .00 2°D N4 2 IaNr4
1 I 1DYes" ili es 11Y k o
1 i 6 .607 21 `BULLETPROOF VEST GRANT $ 2,587 00 N 2„{ I. i
1s N/A
I
1 1:,❑Y s , ;D61 .s , Y,0 ;;; O
2 I 0 I .205 2-t NO SURFACE TRANSPORTATION PROGRAM $ 63,654 00 Ziiit NO. ! 2 IN°0
I I
I 11D Yes 1®Yes 1 Yes. O N/A
I LOCAL GOVERNMENT FOR EMERGENCY RESPONSE TO ; k�
_6 1 6 ' I�,allok HAZARDOUS SUBSTANCE $ 11,403 00 ZED k�O �i NO .
I I i CI-Yea. 1,DYes`, D 1 yes O
N/A
1 r1�
8 I 3 .548 ii uV No " HAZARD MITIGATION GRANT PROGRAM $ 59,268 .00 i:15 .No :� 0'
DNO , DY r 1 11 e$ 0 N/A
i
8 13 1 .552 tfif'ID„',EM DPS LOCAL GRANT $ 1,000 00 t Z 'No; i? xl l • ,;
1 1`DYe.s> [Ye5 1�1Yes3; 0 N/A
8 13 1 .552 2[ 1 No.- EMERGENCY MANAGEMENT PERFORMANCE $ 54,460 .00 ?1�NQ,, 2`GI,NQ
1
1 1 .1DYes 1Y8:FD 'r i1 P'{e 's 0 N/A
8 1 4 1 .186 2,.1e 1 t D SCHOOL RESOURCE OFFICER PROGRAM $ 93,338 00 N?®KQ" 2 :Nb,;
' rii, IF ADorridNA' LINES ARE NEEDED,PLEASE PHOTOCOPY.
TOTAL.FEDERAL AWARDS'EXPENDED > THIS'PAG.E,,ATTACH ADDITIONAL PAGES TO 71HR FQRM,
$ 408,355 .00 AND SEE INSTRUCTIONS '
1 See Appendix 1 of Instructions for veljd FederaLAgency two d,)git prefixes. ,
2Or other identifying numberanrhen-the;Catalog of Federal,Dofnestic As istance(CFDAj°number�is'not available (See Instructions)
3 Enter,the;letter(•)of-all types)ofrcompliance,requirementt(s}°that apply tp'audit findings._.(ise,noncompliance,reportable„ g
conditions(including.
material weaknesses),questioned'costs,fraud,and other items reported,under'§ .510(a))re.ported for p.,each Federal ro ram.. #- '
A. Activities:alipwed-or unallowed P Equipment and real property management ,. K, `Real property;acquisition and b. None,
B. Allowable-costs/cost principles 0, Matching,level of effort, earmarking relocation assistance P. Other
C. Cash management R. Period of--availability cif Federal funds L. Reporting
D. Davis—.Bacon Act I. Procurement=and suspension and debarment M.Subrecipient'montoring
,c E. Eligibility J. Program income N. Special tests and provisions
(Doi
4 N/A for NONE
INTERNET REPORT ID:118543 6/24/04
EIN: 7 4 1 4 9 3 2 0 2 1
PART III FEDERAL•PROGRAMS-Continued (Page 3-#2 of 2)
6 10. FEDERAL'AWARDS EXPENDED D,URING''FISCAL YEAR; _ _ 1,1. AUDIT FINDINGS
CFDA:IVumber Research:.
NT pe s)of. Audit finding
(a) and Name of,Federal Amount .Direct Major.
N , compliance" reference:°
o Federal :develop program- expended aware program
q
p g
require rept(sr number(s)
Agency, Z menf
id Extension �
Prefix 1 . (q) Cc) (d) (e) (f) (a) (b)
I IN/A
1.L Yes it Yes 1 Ll Yes 0
9 I 7 . .004 2,5iN �o_ DOMESTIC PREPAREDNESS EQUIPMENT GRANT $ 46,150 00 . . NQ .2 1,NO,
1 i-P Yes;; 1.Q Y�@s 1❑' s
I z'.�,'11C1 $ 00 , .glib •z 2 1#10
I 1Y '1, iVes; OYe
z N $ 00 �N4 r2.0.
. : ] .
es: 1CYes
$ 00 iClk-llo z'Cl Nb E
I ; ,[ Yes:: 11::lYes 1 tJY.s
I lallo!: $ oo flaNrl ,Cl N
1`�Ci-Yes ` i,(=1 Yet 1 Yes
r---}Noy $ 00 Q Na;' 2 i ;N �h.
I I 1 C Yes ,^01 es. 1 1DYes
I Z f No: $ 00Oal .o: *CJNG4
�. :
I , a;�11Yes,;: :i Yes vilYes
I I i2 LJ C '' $ oo f 4N04''iz D 1 '4
I 1 EI,Yes 1 D es: 7 ' 5
l No $ 00 ,.:*LkN z.L1 Nc
I 1 C7'fes,; Yes" 1 C1 Yos M
I i
PADDITIONAL LI SCARE NEEDED, LFA S~`PHOTOCOPY
TOTALEEDERAI NA DS g)�EPENDID )i $ I'' TH(S A E,ATTACIADDI7INAI;PAGES,T :T�EEOF3M,, , : ; > 408,355 •00 �� AVDSEEINS7RUC� NS . -<:
1 SeelAppendix 1 of instructions for valid Federal Agency two digit;prefixes,:
?Ox other dentifying umber when the Catalog of Federal Domestic Assistance.ICFDA) nurnber is.not available: (See'lnstructrans}
s Enter:the letter(sl of all types)of ca%np iancekrequiretnerit(s?that apply,to:aucdit.findings(i.e,noncompliance';reportable conditions',(including
material weaknesses),questioned costs,frau:d,and,.otheritems,reported:under§ 51, a)) repo.rtednfor each Federal program.
A. Activities allowectbr unallowed F. Equipment and;:real property management K...Real property acquisition and O. None
B. Allowable costs/cast principles G. Matching,"-level of effort,earmarking relocation assistance P. Other
C. Gash management H. Period of availability of Federal funds L. Reporting
D. Davis -Bacon Act I. Procurement and suspension and debarment, M.Subrecipient monitoring
S N. .S Special tests and:
E. Eligibility J. Program income pprovisionsco
p
mw 4 N/A for NONE
EIN: _7 4 1 4 9 3 2 0 2 l
INTERNET REPORT ID:118543 6/24/04
c PART I lt"
`-Item:5 Confinua i+onrSheet�
4' C. -List:the multiple Employer Identification Numbers(EINs)covered in this report.
1 11 I I I I I I i 1 I 11 I I I I I � I i I I I I I ..... 1 1 1 ( I I I
1. NI IA I I I I 1 I 16 I 1 I I I 11 I 1 I I 1 I t I 1 I 46 I I I I I I I I 61 I I 1 I 1 1 1
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2 I I I I I I 1 I 17 I 1 I I I I 1 I 32 I I I I 1 I 1 I 47 I I I I I I I I 62. I I I I I 1 1 I
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g IF ADDITIONAL.LINES ARE NEEDED, PLEASE PHOTOCOPY THIS PAGE,ATTACH ADDITIONAL PAGES TO THE FORM,.AND SEE.INSTRUCTIONS: