McConnell Jones
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE WITH THE PUBLIC FUNDS INVESTMENT ACT
Board of Trustees and Management
Dallas College
We have examined Dallas College’s (the “College”) compliance with the applicable provisions of the
Public Funds Investment Act pursuant to Texas Government Code Title 10 Subtitle F Chapter 2256
Subchapter A, Authorized Investments for Governmental Entities, for the year ended August 31, 2024.
Management of the College is responsible for the College’s compliance with the specified
requirements. Our responsibility is to express an opinion on the College’s compliance with the specified
requirements based on our examination.
Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants. Those standards require that we plan and perform the
examination to obtain reasonable assurance about whether the College complied, in all material
respects, with the specified requirements referenced above. An examination involves performing
procedures to obtain evidence about whether the College complied with the specified requirements.
The nature, timing, and extent of the procedures selected depend on our judgment, including an
assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the
evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
We are required to be independent and meet our other ethical responsibilities in accordance with
relevant ethical requirements relating to the engagement.
In our opinion, the College complied, in all material respects, with the specified requirements of the
Public Funds Investment Act pursuant to Texas Government Code Title 10 Subtitle F Chapter 2256
Subchapter A, Authorized Investments for Governmental Entities, for the year ended August 31, 2024.
This report is intended solely for the information and use of the Board of Trustees and Management of
the College and is not intended to be and should not be used by anyone other than these specified
parties.
McConnell Jones LLP
Dallas, Texas
December 3, 2024
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