Contract - Whitley Penn - 5/27/2021on
whitleypennum
May 3, 2021
To the Honorable Mayor, the Members of
City Council, and the City Manager
221 East Main Street
Round Rock, Texas 78664
Austin Office
3600 N. Capital of Texas Hwy.
Bldg. B, Suite 250
Austin, TX 78746
737.931.8200 Main
whitleypenn.com
You have requested that we audit the financial statements of the governmental activities, the business -type activities,
each major fund, and the aggregate remaining fund information of City of Round Rock, Texas (the "City"), as of
September 30, 2021 and for the year then ended, and the related notes to the financial statements, which collectively
comprise the City's basic financial statements.
In addition, we will audit the City's compliance over major federal award programs for the year ended September
301 2021. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of
this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and
an opinion on compliance regarding the City's major federal award programs.
Accounting principles generally accepted in the United States of America require that the management's discussion
and analysis be presented to supplement the basic financial statements. Such information, although not a part of the
basic financial statements, is required by Governmental Accounting Standards Board (GASB), who considers it to
be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required
supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of
America. These limited procedures will consist primarily of inquiries of management regarding their methods of
measurement and presentation, and comparing the information for consistency with management's responses to our
inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required
by accounting principles generally accepted in the United States of America. This RSI will be subjected to certain
limited procedures but will not be audited:
1) Management's Discussion and Analysis
2) Schedule of Changes in the Net Liability and Related Ratios (Pension and Other Post -Employment Benefits
(OPEB))
3) Schedule of Contributions (Pension and OPEB)
Supplementary information other than RSI will accompany the City's basic financial statements. We will subject
the following supplementary information to the auditing procedures applied in our audit of the basic financial
statements and certain additional procedures, including comparing and reconciling the supplementary information
to the underlying accounting and other records used to prepare the financial statements or to the financial statements
themselves, and additional procedures in accordance with auditing standards generally accepted in the United States
of America. We intend to provide an opinion on the following supplementary information in relation to the financial
statements as a whole:
1) Combining and Individual Fund Statements and Schedules
2) Schedule of Expenditures of Federal Awards
A member of
N ex i a �.-u -13/,
International
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock,, Texas
May 3, 2021
Page 2 of 10
Also, the document we submit to you will include the following other additional information that will not be
subjected to the auditing procedures applied in our audit of the financial statements:
1) Introductory Section
2) Statistical Section
Data Collection Form
Prior to the completion of our engagement, we will complete the sections of the Data Collection Form that are our
responsibility. The form will summarize our audit findings, amounts and conclusions. It is management's
responsibility to submit a reporting package including financial statements, schedule of expenditure of federal
awards, summary schedule of prior audit findings and corrective action plan along with the Data Collection Form
to the federal audit clearinghouse. The financial reporting package must be text searchable, unencrypted, and
unlocked. Otherwise, the reporting package will not be accepted by the federal audit clearinghouse. We will assist
you in the electronic submission and certification. You may re* quest from us copies of our report for you to include
with the reporting package submitted to pass -through entities.
The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors'
reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or
oversight agency for audits. Data Collection Forms submitted untimely are one of the factors in assessing programs
at a higher risk.
Audit of the Financial Statements
We will conduct our audit in accordance with auditing standards generally accepted in the United States of America
(U.S. GAAS), the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States of America; the audit requirements of Title 2 U.S. Code of Federal
Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform
the audit to obtain reasonable assurance about whether the basic financial statements are free from material
misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to error, fraudulent financial reporting,
misappropriation of assets, or violations of laws, governmental regulations, grant agreements, or contractual
agreements.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements. If appropriate, our procedures will therefore include tests of documentary evidence that support the
transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of cash,
investments,* and certain other assets and liabilities by correspondence with creditors and financial institutions. As
part of our audit process, we will request written representations from your attorneys, and they may bill you for
responding. At the conclusion of our audit, we will also request certain written representations from you about the
financial statements and related matters.
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an
unavoidable risk that some material misstatements or noncompliance (whether caused by errors, fraudulent financial
reporting, misappropriation of assets, detected abuse, or violations of laws or governmental regulations) may not
be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and
Government Auditing Standards of the Comptroller General of the United States of America and in accordance with
the Uniform Guidance. Please note that the determination of abuse is subjective and Government Auditing
Standards does not require auditors to detect abuse.
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
May 3, 2021
Page 3 of 10
In making our risk assessments, we consider internal control relevant to the City's preparation and fair presentation
of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the City's internal control. However, we will
communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control
relevant to the audit of the financial statements that we have identified during the audit. Our responsibility as
auditors is, of course, limited to the period covered by our audit and does not extend to any other periods.
We will issue a writ -ten report upon completion of our audit of the City's basic financial statements,, Our report will
be addressed to the governing body of the City. We cannot provide assurance that unmodified opinions will be
expressed. Circumstances may arise in which it is necessary for us to modify our opinions, add an emphasis -of -
matter or other -matter paragraph(s), or withdraw from the engagement.
In accordance with the requirements of Government Auditing Standards, we will also issue a written report
describing the scope of our testing over internal control over financial reporting and over compliance with laws,
regulations, and provisions of grants and contracts, including the results of that testing. However, providing an
opinion on internal control and compliance over financial reporting will not be an objective of the audit and,
therefore, no such opinion will be expressed.,
We also will issue a written report on the City's compliance with the Uniform Guidance as it related to each of the
major federal awards upon completion of our audit.
Audit of Major Program Compliance
Our audit of the City's major federal award program(s) compliance will be conducted in accordance with the
requirements of the Single Audit Act, as amended; and the Uniform Guidance, and will include tests of accounting
records, a determination of major programs in accordance with the Uniform Guidance and other procedures we
consider necessary to enable us to express such an opinion on major federal award program compliance and to
render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be
expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the
engagement.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about
whether the City has complied with applicable laws and regulations and the provisions of contracts and grant
agreements applicable to major federal award programs. Our procedures will consist of determining major federal
programs and performing the applicable procedures described in the U.S. Office of Management and Budget OMB
Compliance Supplement for the types of compliance requirements that could have a direct and material effect on
each of the City's major federal programs. The purpose of those procedures will be to express an opinion on the
City's compliance with requirements applicable to each of its major federal programs in our report on compliance
issued pursuant to the Uniform Guidance.
Also, as required by the Uniform Guidance, we will perform tests of controls to evaluate the effectiveness of the
design and operation of controls that we consider relevant to preventing or detecting material noncompliance with
compliance requirements applicable to each of the City's major federal award programs. However, our tests will be
less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be
expressed in our report.
We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the City's
major federal programs, and a report on internal controls over compliance that will report any significant
deficiencies and material weaknesses identified; however, such report will not express an opinion on internal control.
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
Management's Responsibilities
May 3, 2021
Page 4 of 10
Our audit will be conducted on the basis that management and, when appropriate, those charged with governance
acknowledge and understand that they have responsibility:
1. For the preparation and fair presentation of the financial statements in accordance with accounting
principles generally accepted in the United States of America;
2. For the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or error;
3. For identifying, in its accounts, all federal awards received and expended during the period and the federal
programs under which they were received, including federal awards and funding increments received prior
to December 26, 2014 (if any), and those received -in accordance with the Uniform Guidance generally
received after December 26, 2014;
4. For maintaining records that adequately identify the source and application of funds for federally funded
activities;
5. For preparing the schedule of expenditures of federal awards (including notes and noncash assistance
received) in accordance with the Uniform Guidance;
6. For the design, implementation, and maintenance of internal control over federal awards;
7. For establishing and maintaining effective internal control over federal awards that provides reasonable
assurance that the nonfederal entity is managing federal awards in compliance with federal statutes,
regulations, and the terms and conditions of the federal awards;
8. For disclosing accurately, currently, and completely the financial results of each federal award in
accordance with the requirements of the award;
9. For identifying and ensuring that the City complies with federal statutes, regulations, and the terms and
conditions of federal award programs and implementing systems designed to achieve compliance with
applicable laws, regulations, grants, and contracts applicable to activities and its federal award programs;
10. For identifying and providing report copies of previous audits, attestation engagements, or other studies
that directly relate to the objectives of the audit, including whether related recommendations have been
implemented;
11. For taking prompt action when instances of noncompliance are identified;
12. For addressing the findings and recommendations of auditors, for establishing and maintaining a process
to track the status of such findings and recommendations and taking corrective action on reported audit
findings from prior periods and preparing a summary schedule of prior audit findings;
13. For following up and taking corrective action on current year audit findings and preparing a corrective
action plan for such findings;
144, For submitting the reporting package and data collection form to the appropriate parties;
15. For making the auditor aware of any significant contractor relationships where the contractor is responsible
for program compliance;
16. To provide us with:
a. Access to all information of which management is aware that is relevant to the preparation and fair
presentation of the financial statements, and relevant to federal award programs, such as records,
documentation, and other matters;
b. Additional information that we may request from management for the purpose of the audit; and
c. Unrestricted access to persons within the City from whom we determine it necessary to obtain audit
evidence.
17. For adjusting the financial statements to correct material misstatements and confirming to us in the
management representation letter that the effects of any uncorrected misstatements aggregated by us during
the current engagement and pertaining to the current year period(s) under audit are immaterial, both
individually and in the aggregate, to the financial statements as a whole;
18. For acceptance of nonattest services, including identifying the proper party to oversee nonattest work;
19. For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets;
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
May 3, 2021
Page 5 of ] 0
1
20. For informing us of any known or suspected fraud affecting the entity involving management, employees
with significant role in internal control and others where fraud could have a material effect on compliance;
21. For the accuracy and completeness of all information provided;
22. For taking reasonable measures to safeguard protected personally identifiable and other sensitive
information; and
23. For confirming your understanding of your responsibilities as defined in this letter to us in your
management representation letter,,
With regard to the supplementary information referred to above, you acknowledge and understand your
responsibility (a) for the preparation of the supplementary information in accordance with the applicable criteria,
(b) to provide us with the appropriate written representations regarding supplementary information, (c) to include
our report on the supplementary information in any document that contains the supplementary information and that
indicates that we have reported on such supplementary information, and (d) to present the supplementary
information with the audited financial statements, or if the supplementary information will not be presented with
the audited financial statements, to make the audited financial statements readily available to the intended users of
the supplementary information no later than the date of issuance by you of the supplementary information and our
report thereon.
With respect to any nonattest services we perform, the City's management is responsible for (a) making all
management decisions and performing all management functions; (b) assigning a competent individual to oversee
the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for
the results -of the services performed; and (e) establishing and maintaining internal controls, including monitoring
ongoing activities,, Nonattest services could include assistance with the preparation of the data collection form and
submission to the federal audit clearinghouse.
As part of our audit process, we will request from management and, when appropriate, those charged with
governance, written confirmation concerning representations made to us in connection with the audit.
We understand that your employees will prepare all confirmations we request and will locate any documents or
invoices selected by us for testing.
If you intend to publish or otherwise reproduce the financial statements and make reference to our firm, you agree
to provide us with printers' proofs or masters for our review and approval before printing. You also agree to provide
us with a copy of the final reproduced material for our approval before it is distributed.
Fees and Timing
The timing of our audit will be scheduled for performance and completion as follows:
Document internal control and preliminary tests
Inventory observation (for material balances)
Perform year-end audit procedures
Issue audit reports
We anticipate meeting these deadlines barring any delays.
July 2021
September 30, 2021 or agreed upon date
November/December 2021
February.2022
Guadalupe R. Garcia, CPA is the engagement partner for the audit services specified in this letter. His
responsibilities include supervising Whitley Penn, LLP's services performed as part of this engagement and signing
or authorizing another qualified firm representative to sign the audit report.
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
May 3, 2021
Page 6 of 10
Our fee for the audit services will be based on the amount of time required and the difficulty of the work involved
which we estimate to be $111,685. The fee estimate for the audit is based on anticipated cooperation from the City's
personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant
additional time is necessary, we will keep you informed of any problems we encounter and our fees will be adjusted
accordingly.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation and
payment is due in Tarrant County. You agree to pay reasonable attorney fees and collection costs incurred relating
to collection of fees for services performed under the terms of this engagement. In accordance with Whitley Penn,
LLP policy, work may be suspended if your account becomes 30 days or more past due and will not resume until
your account is paid in full. In addition, invoices not paid in full by the last day of the month will be assessed
interest at a rate of one percent per month. If we elect to terminate our services for nonpayment, our engagement
will be deemed to have been complete even if we have not issued our report. You will be obligated to compensate
us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination. Our
final auditors' report will be released upon final payment of any outstanding invoices.
You may request that we perform additional services not addressed in this engagement letter. If this occurs, we
will communicate with you concerning the scope of the additional services and the estimated fees. We also may
issue a separate engagement letter covering the additional services. In the absence of any other written
communication from us documenting such additional services, our services will continue to be governed by the
terms of this engagement letter,,
We would like to make the following comments regarding the fee estimates:
1. Our fee estimates have not considered the effects of any changes to auditing standards and accounting
principles, which may be promulgated by the AICPA, Congress, or any other regulatory body in the future
and are unknown to us at this time. If significant additional time is necessary resulting in increased fees,
we will endeavor to notify you of any such circumstances as they are assessed.
0
2. The City's personnel are responsible for the preparation of all items requested in the Prepared by Client
("PBC") listing and received by the date requested. Any delays caused by not preparing the items when
requested may result in additional fees, as well as the possibility of postponing our fieldwork. The PBC
listing will be provided to you during the planning process of the engagement.
3. Time incurred for audit adjustments identified during our audit and the related additional testing required
has not been considered in our fee estimates,, Prior to performing any additional testing, we will notify you
of the exceptions and obtain approval for any additional fees which may be incurred.
4. Our fee estimates are based on all general ledger sub ledgers being reconciled to the general ledger balance
and any adjustment necessary should be recorded to the general ledger prior to our fieldwork start'date.
The ethics of our profession prohibit the rendering of professional services where the fee for such services is
contingent, or has the appearance of being contingent, upon the results of such services. Accordingly, it is important
that our bills be paid promptly when received. If a situation arises in which it may appear that our independence
would be questioned because of significant unpaid bills, we may be prohibited from issuing our auditors' report.
In the unlikely event that differences concerning our services or fees should arise that are not resolved by mutual
agreement, to facilitate judicial resolution and save time and expense of both parties, the City and Whitley Penn,
LLP agree not to demand a trial by jury in any action, proceeding or counterclaim arising out of or relating to our
services and fees for this engagement. Any controversy, dispute, or questions arising out of or in connection with
this agreement or our engagement shall be determined by arbitration conducted in accordance with the rules of the
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
May 3, 2021
Page 7 of 10
American Arbitration Association, and any decision rendered by the American Arbitration Association shall be
binding on both parties to this agreement. The costs of any arbitration shall be borne equally by the parties. Any
and all claims relating to or arising out of this contract/agreement shall be governed by the laws of Texas and any
dispute shall be finally resolved by the Texas courts in Williamson County.
This letter replaces and supersedes any previous proposals, correspondence and understanding, whether written or
oral. The agreements contained in this engagement letter shall survive the completion or termination of this
engagement.
To ensure that Whitley Penn, LLP's independence is not impa19
ired under the AICPA Code of Professional Conduct,
you agree to inform the engagement partner before entering into any substantive employment discussions with any
of our personnel.
Other Matters
During the course of the engagement, we may communicate with you or your personnel via fax or e-mail,, and you
should be aware that communication in those mediums contains a risk of misdirected or intercepted
communications.
In the course of our services, our firm may transmit confidential information that you provided us to third parties in
order to facilitate our services. As applicable, we require confidentiality agreements with all our service providers
to maintain the confidentiality of your information and additionally the firm will take reasonable precautions to
determine that our service providers have the appropriate procedures in place to prevent the unauthorized release
of confidential information to others. We will remain ultimately responsible for the work provided by any third -
party service providers used under this agreement. By your signature below, you consent to having confidential
information transmitted to entities outside the firm. Please feel free to inquire if you would like additional
information regarding the transmission of confidential information to entities outside the firm.
Regarding the electronic dissemination of audited financial statements, including financial statements published
electronically on your Internet website, you understand that electronic sites are a means to distribute information
and, therefore, we are not required to read the information contained in these sites or to consider the consistency of
other information in the electronic site with the original document.
Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non-
financial data. As such, it is your responsibility to maintain your original data and records and we cannot be
responsible to maintain such original information. By signing this engagement letter, you affirm that you have all
the data and records required to make your books and records complete.
The audit documentation for this engagement is the property of Whitley Penn, LLP and constitutes confidential
information. However, we may be requested to make certain audit documentation available to your pass -through
regulatory entity and federal agencies and the U.S. Government Accountability Office pursuant to authority given
to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided
under the supervision Whitley Penn, LLP's personnel. Furthermore, upon request, we may provide copies of
selected audit documentation to these agencies and regulators. The regulators and agencies may intend, or decide,
to distribute the copies of information contained therein to others, including other governmental agencies.
The City may wish to include our report on these financial statements in an exempt offering document. The City
agrees that the aforementioned auditor's report, or reference to our Firm, will not be included in such offering
document without prior permission or consent. Any agreement to perform work in connection with an exempt
offering document, including an agreement to provide permission or consent, will be a separate engagement letter.
For exempt offerings for which we are not involved, you will clearly indicate that we were not involved with the
contents of such offering document and a disclosure as shown below will be included in the exempt offering:
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
May 3, 2021
Page 8 of 10
"Whitley Penn, our independent auditor, has not been engaged to perform and has not performed, since the
date of its report included herein, any procedures on the financial statements addressed in that report.
Whitley Penn also has not performed any procedures relating to this offering document."
Further, we will be available during the year to consult with you on financial management and accounting matters
of a routine nature.
During the course of the audit, we may observe opportunities for economy in, or improved controls over, your
operations. We will bring such matters to the attention of the appropriate level of management, either orally or in
writing.
We agree to retain our audit documentation or work papers for a period of at least five years from the date of our
report.
You agree to inform us of facts that may affect the financial statements of which you may become aware during the
period from the date of the auditor's report to the date the financial statements are issued.
At the conclusion of our audit engagement, we will communicate to the Honorable Mayor and Members of City
Council the following significant findings from the audit:
• Our view about the qualitative aspects of the City's significant accounting practices;
• Significant difficulties, if any, encountered during the audit;
• Uncorrected misstatements, other than those we believe are trivial, if any;
• Disagreements with management, if any;
• Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and
relevant to those charged with governance regarding their oversight of the financial reporting process;
• Material, corrected misstatements that were brought to the attention of management as a result of our audit
procedures;
• Representations we requested from management;
• Management's consultations with other accountants, if any; and
• Significant issues, if any, arising from the audit that were discussed, or the subject of correspondence, with
management.
In accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest
external peer review report of our firm for your consideration and files.
Please sign and return the attached copy of this letter to indicate your acnowledgmenkt of, and agreement with, the
arrangements for our audit of the financial statements compliance over major federal award programs including our
respective responsibilities.
We appreciate the opportunity to be your financial statement auditors and look forward to working with you and
your staff.
Respectfully,
;
Austin, Texas
i2
L�SAPW
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
RESPONSE:
This letter correctly sets forth our understanding.
Acknowledged and agreed on behalf of City of Round Rock, Texas by:
Name:
Title: Gi2dt�� r�lut�tucf M
5 ' Date: ��'�
Name:
V,0 �vl
Date: r
•!i C •�
May 3, 2021
Page 9 of 10
To the Honorable Mayor, the Members of
City Council, and the City Manager
City of Round Rock, Texas
,'OlsenThielen & Co., Ltd.
r :As A 4 P AD V is ON r,
Report on the FiFm"s System of Quality Control
JUIV -9, 20.'8
To the Partners of Vvbitley Penn LLP and
the National Peer Review Committee.
May 3, 2021
Page 10 of 10
We have reviewed the system of quality control for the accounting and auditing practice of Whitley
Penn LLP (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect
for the year ended April 30, 2018. Our peer review was conducted in accordance with the Standards
for Performing and Reporting on Peer Reviews established bv the Peer Review Board of the American
Institute of Certified Public Accountants (Standards).
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 w,,vw..aicpa.org/prsummary. The summary
also Includes an explanation of how engagements Identified as not performed or reported in
confomilty With applicable professional standards, if any, are evaluated by a peer reviewer to
determine a peer review rating-
Firm's Responsibility
r
The firm is responsible for designing a system of quality control and comply'1 ng ovith it to provide the
firm with reasonable assurance of perfom)lng and reporting in confom)ity 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 conforrrility with professional
standards.',ovhen appropriate, and for reni,ediating -weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the fimi's
compliance therewith based on our review -
Required Selections and Considerations
Engagen-ents selected for review included engagements performed under Government Au&fing
Stand6rds, including compliance audits under the Single Audit Act, audits of emplayee benefit plans,
audits pefforn)ed under I'DICIA, an audit of a beaker -,dealer, and examination of service organization
(SOC 'I engagement).
As a part of our peer review, we considered reviews by regulatory es as Commi entities . cated bv the
I I
firm, if applicable, 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 Wbitley Penn
LLP applicable to engagements not subject to PCA013 perm anent inspection in effect for the year
ended April 30, 20*18, has been suitably designed and complied with to provide the firm With
reasonable assurance of performing andreporting in conformitr with applicable professional
standards in all material respects- Firms can receive a rating of pass, pass v.�th doe ciency(ies) or fail.
'A"hitlev Penn LLP has received a peer review rating of pass -
Olsen Thle le n & Co. I Ltd.
2675 Long Lake Road i RasevflW. Mirnesola 551113-1117 1 651-483-4522 1 1 65140-2467 FAX atcpas.corn
3W Priskie treater Drive. Gule 3CO I Eder. Prairie, Mhnesola 55344-7908- 1 952-941-9242 11 95'.2-941-0577 FAX I
CERTIFICATE OF INTERESTED PARTIES FORM 1295
10fl
Complete Nos. 1- 4 and 6 if there are interested parties. OFFICE USE ONLY
Complete Nos,, 1, 2, 3, 5, and 6 if there are no interested parties,, CERTIFICATION OF FILING
i
Name of business entity filing form, and the city, state and country of the business entity's place Certificate Number:
of business. 2021-749102
Whitley Penn, LLP
Austin, TX United States Date Filed:
2
Name of governmental -entity or state agency -_ that is a party to the contract for which -the-form is 05/07/2021
being filed.
City of Round Rock, Texas Date Acknowledged:
g
Provide the identification number used by the governmental entity or state agency to track or identify the contract, and provide a
description of the services, goods, or other property to be provided under the contract.
RFP No. 17w007
Audit Services
4
Name of Interested Party
City, State, Country (place of business)
Nature of interest
(check applicable)
Controlling
Intermediary
5
Check only if there is NO Interested Party.
X
6
UNSWORN DECLARATION
My name is. Guadalupe R. Garcia ,and my date of birth is
My address is3600 N. Capital of Texas Hwy. Building B. Austin TX 78746 USA
(street) (city) (state) (zip code) (country)
I declare under penalty of perjury that the foregoing is true and correct.
Executed in Harris County, State of Texas , on the 7 day of May , 20 21
(month) (year)
wNs.
Signature of authorizeds agent of contracting business entity
(Declarant)
Forms provided by Texas Ethics Commission www.ethics.state.tx.us Version Vl,lceffd98a
CERTIFICATE OF INTERESTED PARTIES
FORM 1295
10fl
Complete Nos, 1 - 4 and 6 if there are interested parties. OFFICE USE ONLY
Complete Nos, 1, 21 3, 5, and 6 if there are no interested parties. CERTIFICATION OF FILING
1
Name of business entity filing form, and the city, state and country of the business entity's place Certificate Number:
of business. 2021-749102
Whitley Penn, LLP
Austin, TX United States Date Filed:
2
Name of governmental entity or state agency that is a party to the contract for- which the form is 05/07/2021
being filed.
City of Round Rock, Texas Date Acknowledged:
05/20/2021
g
Provide the identification number used by the governmental entity or state agency to track or identify the contract, and provide a
description of the services, goods, or other property to be provided under the contract.
RFP No. 17-007
Audit Services
4
Name of Interested Party
City, State, Country (place of business)
Nature of interest
(check applicable)
Controlling
Intermediary
-- - -------
5
Check only if there is NO Interested Party. X
6
UNSWORN DECLARATION
My name is ,and my date of birth is
My address is it
(street) (city) (state) (zip code) (country)
I declare under penalty of perjury that the foregoing is true and correct.
Executed in County, State of , on the day of , 20
• (month) (year)
Signature of authorized agent of contracting business entity
(Declarant)
Forms provided by Texas Ethics Commission www, ethics statetx, us Version Vl,,lceffd98a