Harris County Water Control and Improvement District (55 kb)
Description: "Robert R. Belt, CPA of the accounting firm of Belt Harris & Associates, LLLP has provided the annual auditing and related accounting services for the Harris County Water Improvement and Control District - Fondren Road, for over ten years..."

City of Hilshire Village (50 kb)
Description: "I would highly recommend that an agency receiving sales tax from the State of Texas engage Robert Belt of Belt Harris & Associates, LLLP to review it's sales tax allocation..."

City of Galena Park (112 kb)
Description: "It has been my pleasure to work with Robert Belt, CPA for many years in his capacity as auditor of the City of Galena Park and for the Harris County Mayors' and Councils' Association of which I am a past president..."

City of Mont Belvieu, Texas (56 kb)
Description: "...Belt Harris & Associates, our current audit firm; both the City's senior management and our City Council would unanimously agree that the firm has performed the best audits and given the best consultative services we have experienced."

Governmental Accounting Standards Board (132 kb)
Description: "...We are extremely pleased, and impressed, by your city's ability to prepare the new financial statements in such a timely fashion. I was particularly impressed with the city's reporting of all of it's infrastructure well in advance of the required date..."

Harris County Mayors' & Councils' Association (51 kb)
Description: "Thank you so much for obtaining a favorable resolution from the IRS for the Harris County Mayors' and Councils' Association... We appreciate you and what you give to the Harris County Mayors' and Councils' Association."

City of Jacinto City (89 kb)
Description: "...The firm was instrumental in ensuring that Jacinto City was prepared for GASB 34, in particular the development of a cost-effective capital asset record database. With their assistance, the City enjoyed a trouble-free implimentation fo this new standard."

City of Baytown (108 kb)
Description: "I am pleased to recommend the auditing services of Belt Harris & Associates, LLLP. They have provided the City of Baytown with high quality professional auditing services for the past four years..."

City of Dayton (132 kb)
Description: "I am very pleased to recommend the auditing services of Belt Harris & Associates... The partners and their entire staff have been and are a great pleasure to work with..."

Fort Bend County Municipal Utility District Number 25 (4.4 MB)
Description: "...Belt Harris & Associates provided the best, most comprehensive, thorough audit services our dictrict has ever received..."

City of Palestine (40 kb)
Description: "The City of Palestine has valued several years of auditing services from Belt Harris Pechacek. Our staff is pleased with their commitment and working relationship that is necessary in completing an extensive audit..."

City of West University Place (40 kb)
Description: "...(Belt Harris & Associates) have always been a valuable resource in answering various questions as they relate to the financial administration of cities..."

Bumgardner, Morrison & Company, L.L.P. - 2012
(259 kb)
Description: "...In our opinion, the system of quality control for the accounting and auditing practice of Belt Harris Pechacek, LLLP 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."

Firm Profile (84 KB)
Description: Belt Harris & Associates, LLLP provides extensive governmental auditing services. When you need public confidence and the resource to improve your city... we're here to help.

Texas Municipal League(1.8 MB)
Description: Coming Soon.

GASB Fact Sheet (32 KB)
Description: A Q&A Fact Sheet about Fund Balance Reporting and Governmental Fund Type Definitions.

GASB Statement Brings Clarity and Consistency to Fund Balance Reporting (31 KB)
Description: This document provides a detailed look at the GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.

Press Release: Fraud Awareness Casts Spotlight on White Collar Crime (1.22 MB)
Description: An overview of Belt Harris Pechacek's involvement in Fraud Awareness Week and 2010 statistics regarding fraud within business organizations.

Client Alert: GASB 54 (7 KB)
Description: An overview of new standards for fund balances to be implemented in the first fiscal year that ends on or after June 30, 2011.

RFP Sample (97 KB)
Description: Example of a request for proposal for professional auditing services.

RFP Sample - Independent School District (46 KB / DOCX)
Description: Example of a request for proposal for professional auditing services for an independent school district.

Identity Theft Sample Policy (as published by TML)
(76 KB / DOC)
Description: Example of an identity theft sample policy as provided by the Texas Municipal League.

Fund Balance Policy Sample (15 KB)
Description: Example of a fund balance policy. The purpose of this policy is to establish a key element of the financial stability of the entity by setting guidelines for fund balance.

Sample Audit Questions (36 KB / DOC)
Description: Example of questions that would be included in an audit.

Sample Fraud Policy - AICPA (117 KB)
Description: This policy is designed to establish and facilitate the development of controls that will aid in the detection and prevention of fraud within an organization.

ISD Sample Resolution to Commit Fund Balance (24 KB)
Description: Example of a resolution to commit fund balance. The verbiage in this document is specific to Texas Independent School Districts.