Contract - Brockway, Gersbach, Franklin & Niemeier - 6/9/2016�� BROCKWAY
GERSBACH
BEFRANKLIN &
NIEMEIER,P.C.
CERTIFIED PUBLIC ACCOUNTANTS
May 17, 2016
To the Honorable Mayor and Members of the
City Council
City of Round Rock, Texas
221 E. Main Street
Round Rock, Texas 78664-5299
We are pleased to confirm our understanding of the services we are to provide City of Round Rock, Texas for the
year ended September 30, 2016. We will audit the financial statements of the governmental activities, the
business -type activities, each major fund, and the aggregate remaining fund information, including the related
notes to the financial statements, which collectively comprise the basic financial statements, of City of Round
Rock, Texas as of and for the year ended September 30, 2016. Accounting standards generally accepted in the
United States of America provide for certain required supplementary information (RSI), such as management's
discussion and analysis (MD&A), to supplement City of Round Rock, Texas' basic financial statements. Such
information, although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board 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 City of Round Rock, Texas' RSI in accordance with auditing standards
generally accepted in the United States of America. These limited procedures will consist of inquiries of
management regarding the methods of preparing the information and comparing the information for consistency
with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an opinion or
provide any assurance. The following RSI is required by generally accepted accounting principles and will be
subjected to certain limited procedures, but will not be audited:
1) Management's Discussion and Analysis
2) Budgetary Comparison Schedules
3) GASB — Required Supplementary Pension and OPEB Schedules
We have also been engaged to report on supplementary information other than RSI that accompanies City of
Round Rock, Texas' financial statements. We will subject the following supplementary information to the
auditing procedures applied in our audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used to
prepare the financial statements or to the financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America, and we will provide an
opinion on it in relation to the financial statements as a whole:
1) Combining and Individual Fund Statements and Schedules
2) Schedule of Expenditures of Federal Award
3520 SW H.K. DODGEN LOOP ■ TEMPLE, TEXAS 76504 ■ 254.773.9907 ■ FAx 254.773.1570
The following other information accompanying the financial statements will not be subjected to the auditing
procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or
any assurance on that other information
1) Introductory Section
2) Statistical Data
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly
presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report
on the fairness of the supplementary information referred to in the second paragraph when considered in relation
to the financial statements as a whole. The objective also includes reporting on—
Internal control over financial reporting and compliance with provisions of laws, regulations, contracts,
and award agreements, noncompliance with which could have a material effect on the financial
statements in accordance with Government Auditing Standards.
• Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on
compliance with federal statutes, regulations, and the terms and conditions of federal awards that could
have a direct and material effect on each major program in accordance with .the Single Audit Act
Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance).
The Government Auditing Standards report on internal control over financial reporting and on compliance and
other matters will include a paragraph that states that (1) the purpose of the report is solely to describe the scope
of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the entity's internal control or on compliance, and (2) the report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the entity's internal control and
compliance. The Uniform Guidance report on internal control over compliance will include a paragraph that states
that the purpose of the report on internal control over compliance is solely to describe the scope of testing of
internal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance. Both reports will state that the report is not suitable for any other purpose.
Our audit will be conducted in accordance with auditing standards generally accepted in the United States of
America; the standards for financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the
Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in
accordance with the Uniform Guidance, and other procedures we consider necessary to enable us to express such
opinions. We will issue written reports upon completion of our Single Audit. Our reports will be addressed to
Honorable Mayor and Members of the City Council of City of Round Rock, Texas. We cannot provide assurance
that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our
opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions are other than unmodified, we will
discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to
form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from
this engagement.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements; therefore, our audit will involve judgment about the number of transactions to be examined and the
areas to be tested. 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. We will plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent
financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are
attributable to the government or to acts by management or employees acting on behalf of the government.
Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to
provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and
because we will not perform a detailed examination of all transactions, there is a risk that material misstatements
or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed
in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition,
an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that
do not have a direct and material effect on the financial statements or major programs. However, we will inform
the appropriate level of management of any material errors, any fraudulent financial reporting, or
misappropriation of assets that come to our attention. We will also inform the appropriate level of management of
any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and
of any material abuse that comes to our attention. We will include such matters in the reports required for a Single
Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later
periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts,
and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain
other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial
institutions. We will request written representations from your attorneys as part of the engagement, and they may
bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written
representations from you about your responsibilities for the financial statements; schedule of expenditures of
federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and
other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature,
timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of
certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the
financial statements and to preventing and detecting misstatements resulting from illegal acts and other
noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed,
will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion
will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls over compliance 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 major federal award program. However, our
tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no
opinion will be expressed in our reporton internal control issued pursuant to the Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material
weaknesses. However, during the audit, we will communicate to management and those charged with governance
internal control related matters that are required to be communicated under AICPA professional standards,
Government Auditing Standards, and the Uniform Guidance.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,
we will perform tests of City of Round Rock, Texas' compliance with provisions of applicable laws, regulations,
contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to
provide an opinion on overall compliance and we will not express such an opinion in our report on compliance
issued pursuant to Government Auditing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about
whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards_
applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures
described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct
and material effect on each of City of Round Rock, Texas' major programs. The purpose of these procedures will
be to express an opinion on City of Round Rock, Texas' compliance with requirements applicable to each of its
major programs in our report on compliance issued pursuant to the Uniform Guidance.
Other Services
We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related
notes of City of Round Rock, Texas in conformity with U.S. generally accepted accounting principles and the
Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit
under Government Auditing Standards and such services will not be conducted in accordance with Government
Auditing Standards. We will perform the services in accordance with applicable professional standards. The other
services are limited to the financial statements, schedule of expenditures of federal awards, and related notes
services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any
procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for (1) establishing and maintaining effective internal controls, including internal
controls over federal awards, and for evaluating and monitoring ongoing activities, to help ensure that appropriate
goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance
that government programs are administered in compliance with compliance requirements; and (4) ensuring that
management and financial information is reliable and properly reported. Management is also responsible for
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant
agreements. You are also responsible for the selection and application of accounting principles; for the
preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all
accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance
with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant
agreements (including award agreements). Your responsibilities also include identifying significant contractor
relationships in which the contractor has responsibility for program compliance and for the accuracy and
completeness of that information.
Management is also responsible for making all financial records and related information available to us and for
the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all
information of which you are aware that is relevant to the preparation and fair presentation of the financial
statements, (2) access to personnel, accounts, books, records, supporting documentation, and other information as
needed to perform an audit under the Uniform Guidance, (3) additional information that we may request for the
purpose of the audit, and (4) unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence.
Your responsibilities include 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 latest period presented are immaterial, both individually and
in the aggregate, to the financial statements as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and
for informing us about all known or suspected fraud affecting the government involving (1) management, (2)
employees who have significant roles in internal control, and (3) others where the fraud could have a material
effect on the financial statements. Your responsibilities include informing us of your knowledge of any
allegations of fraud or suspected fraud affecting the government received in communications from employees,
former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring
that the government complies with applicable laws, regulations, contracts, agreements, and grants. Management is
also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of
laws, regulations, contracts, and grant agreements, or abuse that we report. Additionally, as required by the
Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal statutes,
regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance
are identified including noncompliance identified in audit findings; promptly follow up and take corrective action
on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective
action plan.
You are responsible for identifying all federal awards received and understanding and complying with the
compliance requirements and for the preparation of the schedule of expenditures of federal awards (including
notes and noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report
on the schedule of expenditures of federal awards in any document that contains and indicates that we have
reported on the schedule of expenditures of federal awards. You also agree to [include the audited financial
statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon
OR make the audited financial statements readily available to intended users of the schedule of expenditures of
federal awards no later than the date the schedule of expenditures of federal awards is issued with our report
thereon]. Your responsibilities include acknowledging to us in the written representation letter that (1) you are
responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform
Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated
fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not
changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you
have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of
the schedule of expenditures of federal awards.
You are also responsible for the preparation of the other supplementary information, which we have been engaged
to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on
the supplementary information in any document that contains, and indicates that we have reported on, the
supplementary information. You also agree to include the audited financial statements with any presentation of
the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us
in the written representation letter that (1) you are responsible for presentation of the supplementary information
in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is
fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed
from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have
disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the
supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying and providing report copies of previous
financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed
in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to
address significant findings and recommendations resulting from those audits, attestation engagements,
performance audits, or studies. You are also responsible for providing management's views on our current
findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the
timing and format for providing that information.
You agree to assume all management responsibilities relating to the financial statements, schedule of expenditures
of federal awards, and related notes, and any other nonaudit services we provide. You will be required to
acknowledge in the management representation letter our assistance with preparation of the financial statements,
schedule of expenditures of federal awards, and related notes and that you have reviewed and approved the
financial statements, schedule of expenditures of federal awards, and related notes prior to their issuance and have
accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual,
preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and
results of those services; and accept responsibility for them.
Engagement Administration, Fees, and Other
We may from time to time, and depending on the circumstances, .use third -party service providers in serving your
account. We may share confidential information about you with these service providers, but remain committed to
maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies,
procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure
confidentiality agreements with all service providers to maintain the confidentiality of your information and we
will take reasonable precautions to determine that they have appropriate procedures in place to prevent the
unauthorized release of your confidential information to others. In the event that we are unable to secure an
appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your
confidential information with the third -party service provider. Furthermore, we will remain responsible for the
work provided by any such third -party service providers.
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request
and will locate any documents selected by us for testing.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that
summarizes our audit findings. It is management's responsibility to electronically submit the reporting package
(including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit
findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the federal audit
clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form
and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors'
reports or nine months after the end of the audit period.
We will provide copies of our reports to City of Round Rock, Texas; however, management is responsible for
distribution of the ' reports and the financial statements. Unless restricted by law or regulation, or containing
privileged and confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Brockway, Gersbach, Franklin & Niemeier, P.C.
and constitutes confidential information. However, subject to applicable laws and regulations, audit
documentation and appropriate individuals will be made available upon request and in a timely manner to a
federal agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government
Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out
oversight responsibilities. We will notify you of any such request. If requested, access to such audit
documentation will be provided under the supervision of Brockway, Gersbach, Franklin & Niemeier, P.C.
personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the
aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained
therein to others, including other governmental agencies.
To ensure that Brockway, Gersbach, Franklin & Niemeier, P.C.'s independence is not impaired 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.
The audit documentation for this engagement will be retained for a minimum of seven years after the report
release date or for any additional period requested by a federal agency. If we are aware that a federal awarding
agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the
audit finding for guidance prior to destroying the audit documentation.
We expect to begin our audit on approximately July 2016 and to issue our reports no later than January 2017.
Steve Niemeier is the engagement partner and is responsible for supervising the engagement and signing the
reports or authorizing another individual to sign them.
Our fee for these services, including expenses, will be $ 106,000. Our invoices for these fees will be rendered
each month as work progresses and are payable on presentation. In accordance with our firm policies, work may
be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is
paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been
completed upon written notification of termination, even if we have not completed our report(s). You will be
obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date
of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that
unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we
will discuss it with you and arrive at a new fee estimate before we incur the additional costs.
Government Auditing Standards require that we provide you with a copy of our most recent external peer review
report and any letter of comment, and any subsequent peer review reports and letters of comment received during
the period of the contract. Our 2015 peer review report accompanies this letter.
We appreciate the opportunity to be of service to City of Round Rock, Texas and believe this letter accurately
summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree
with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Sincerely,
Stephen $. NiemeierCPA
Brockway, Gersbach, Franklin & Niemeier, P. C.
RESPONSE:
This letter correctly sets forth the understanding of the City of Round Rock, Texas.
By: /r IL,
Title: G V -(-"W,
MAW
Date: '/0 ' J - ( 10
BUMGARDNERMORRISON
CPAs • Tax • Audit & Accounting
System Review Report
To the Owners of Brockway, Gersbach, Franklin & Niemeier, P.C.
and the Peer Review Committee of the
Texas Society of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Brockway, Gersbach,
Franklin & Niemeier, P.C. (the firm) in effect for the year ended April 30, 2015. 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 Accountants. As a part of our peer review, we
considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures.
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. 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. The nature, objectives, scope, limitations of, and the
procedures performed in a System Review are described in the standards at www.aicpa.orq/prsummary.
As required by the standards, engagements selected for review included engagements performed under the
GovemmentAuditing Standards and audits of employee benefit plans.
In our opinion, the system of quality control for the accounting and auditing practice of Brockway, Gersbach,
Franklin & Niemeier, P.C. in effect for the year ended April 30, 2015, 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) or
fail. Brockway, Gersbach, Franklin & Niemeier, P.C. has received a peer review rating of pass.
BUMGARD ER, MORRISON & COMPANY, LLP
July 29, 2015
Bumgardner, Morrison & Company, LLP 1501 E Mockingbird Lane, Suite 300
Certified Public Accountants PO Box 3750
Victoria, Texas 77903-3750
Members: American Institute of Certified Public Accountants Phone: 361.575.0271
Texas Society of Certified Public Accountants Fax: 361.578.0880
AICPA Private Companies Practice Section
AICPA Employee Benefit Plan Audit Quality Center Website: BMCcpa.com
AICPA Government Audit Quality Center
Forms provided by Texas Ethics Commission www.ethics.state.tx.us Version V1.0.1021
CERTIFICATE OF INTERESTED PARTIES
FORM 1295
1 of 1
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
Certificate Number,
1 Name of business entity filing form, and the city, state and country of the business entity's place
of business.
2016-62666
Brockway, Gersbach, Franklin & Niemeier, P.C.
Temple, TX United States
Date Filed:
05/27/2016
2 Name of governmental entity or state agency that is a party to the contract for which the form is
being filed.
City of Round Rock, Texas
Date Acknowledged:
3
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.
Financial Statement Audit 2016
Audit of financial statements for fiscal year 2016
Nature of interest
4
Name of Interested Party
City, State, Country (Place of business)
(check applicable)
Controlling
I intermediary
5
Check only if there is NO Interested Party. ❑
X
6
AFFIDAVIT I swear, or affirm, under penalty of perjury, that
the above disclosure is true and correct.
R. M. SCHOPPE
Notary Public, State of Texas
My Commission Expires
February 17, 2017 .
sigifature of authorized agent ofntracting
business entity
AFFIX NOTARY STAMP / SEAL ABOVE
-1
jj �/
Sworn to and subscribed before me, by the said STE%�F�// A1iEMC1iE4 this the
Zday of
20_&_, to certify which, witness my hand and seal of office.
Di�°E
oT 'f6�iG
Signature of Mirpr administering oath Printed name of officer administering oath
Title of officer administering oath
Forms provided by Texas Ethics Commission www.ethics.state.tx.us Version V1.0.1021
CERTIFICATE OF INTERESTED PARTIES
FORM 1295
10f1
Complete Nos. 1- 4 and 6 if there are interested parties.
Complete Nos. 1, 2, 3, 5, and 6 if there are no interested parties.
OFFICE USE ONLY
CERTIFICATION OF FILING
Certificate Number:
2016-62666
Date Filed:
05/27/2016
Date Acknowledged:
06/03/2016
1 Name of business entity filing form, and the city, state and country of the business entity's place
of business.
Brockway, Gersbach, Franklin & Niemeier, P.C.
Temple, TX United States
2 Name of governmental entity or state agency that is a party to the contract for which the form is
being filed.
City of Round Rock, Texas
3 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.
Financial Statement Audit 2016
Audit of financial statements for fiscal year 2016
4 Name of Interested Party
City, State, Country (Place of business)
Nature of interest
(check applicable)
Controlling
I Intermediary
5 Check only if there is NO Interested Party.
X
6 AFFIDAVIT I swear, or affirm, under penalty of perjury, that the above disclosure is true and correct.
Signature of authorized agent of contracting business entity
AFFIX NOTARY STAMP / SEAL ABOVE
Sworn to and subscribed before me, by the said this the day of
20 , to certify which, witness my hand and seal of office.
Signature of officer administering oath Printed name of officer administering oath Title of officer administering oath
Forms provided by Texas Ethics Commission www.ethics.state.tx.us Version V1.0.1021