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<br />PH~ <br /> <br />PAT T ILL 0, B ROW N & H ILL, L. L. P . <br />CERTIFIED PUBLIC ACCOUNTANTS. BUSINESS CONSULTANTS <br /> <br />To the Honorable Mayor and Members <br />of the City Council <br />City of La Porte, Texas <br /> <br />In planning and performing our audit of the basic financial statements of the City of La Porte, <br />Texas, for the year ended September 30, 2007, in accordance with auditing standards generally accepted <br />in the United States of America, we considered the City's internal control over financial reporting as a <br />basis for designing our auditing procedures for the purpose of expressing our opinions on the financial <br />statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal <br />control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. <br /> <br />We noted no matters involving the City's internal control that we consider to be material <br />weaknesses. We have noted accounting pronouncements that have been issued by the Govemmental <br />Accounting Standards Board (GASB), which the City of La Porte, Texas will need to implement by <br />certain specified dates. <br /> <br />We will review the status of these accounting pronouncements during our next audit <br />engagement. We have already discussed these pronouncements with various City staff, and we will be <br />pleased to discuss them in further detail at your convenience, to perform any additional study of these <br />matters, or to assist you in implementing the recommendations. <br /> <br /> <br />,6/JfWft 41W/LCfJ <br /> <br />February 11,2008 <br /> <br />401 WEST HIGHWAY 6 . P. O. BOX 20725 . WACO, TX 76702-0725 . (254) 772.4901 . FAX: (254) 772-4920 . www.pbhcpa.com <br />AFFILIATE OFFICES: BROWNSVILLE, TX (956) 544-7778 . HILLSBORO, TX (254) 582-2583 <br />TEMPLE, TX (254) 791-3460. WHITNEY, TX (254) 694-4600. ALBUQUERQUE, NM (50S) 266-5904 <br />