A Report on the Audit of the Office of the Fire Fighters' Pension Commissioner's Fiscal Year 2013 Financial Statement [TX] [Key Points]
Back to SAO Home John Keel, CPA
Texas State Auditor

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A Report on the Audit of the Office of the Fire Fighters' Pension Commissioner's Fiscal Year 2013 Financial Statements

 

A Report on the Audit of the Office of the Fire Fighters' Pension Commissioner's Fiscal Year 2013 Financial Statements

 


 

December 2013

Report Number 14-015

Overall Conclusion

In our audit report dated December 20, 2013, we concluded that the Office of the Fire Fighters' Pension Commissioner’s (Office) basic financial statements for fiscal year 2013 were materially correct and presented in accordance with accounting principles generally accepted in the United States of America. The Texas Emergency Services Retirement System (System) published our audit report on the Office as part of its basic financial statements, which it intends to post on its Web site at http://www.tesrs.texas.gov/.

We also issued a report on internal control over financial reporting and on compliance and other matters as required by auditing standards (that report, including responses from management, is presented in the attachment to this letter). In that report, auditors identified significant deficiencies in the Office's control environment. Auditors determined that the System should improve the control environment over financial reporting and develop and implement controls related to its information systems.

Our procedures were not intended to provide an opinion on internal control over financial reporting or to provide an opinion on compliance with laws and regulations. Accordingly, we do not express an opinion on the effectiveness of the Office's internal control over financial reporting or on compliance with laws and regulations.

Auditors communicated certain issues that were not material or significant to the audit objectives in writing to System management.

As required by auditing standards, we will also communicate to the System's Board of Trustees certain matters related to the conduct of a financial statement audit.

Contact the SAO about this report.

Download the Acrobat version of this report. (.pdf)