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<br />PH~ <br /> <br />PAT T ILL 0, B ROW N & HI L L, LLP. <br />CERTIFIED PUBLIC ACCOUNTANTS _ BUSINESS CONSULTANTS <br /> <br />August 9,2007 <br /> <br />City of LaPorte <br />Attention: Phyllis Rinehart, Controller <br />604 West Fairmont Parkway <br />LaPorte, Texas 77571 <br /> <br />Ladies and Gentlemen: <br /> <br />Weare pleased to confirm our understanding of the services we are to provide the City of <br />LaPorte for the year ended September 30, 2007. We will audit the fInancial statements of the <br />governmental activities, the business-type activities, each major fund, and the aggregate remaining <br />fund information, which collectively comprise the basic financial statements, of the City of LaPorte <br />as of and for the year ended September 30, 2007. Accounting standards generally accepted in the <br />United States provide for certain required supplementary infornlation (RSI), such as management's <br />discussion and analysis (MD&A), to accompany the City of LaPorte"s basic fInancial statements. As <br />pmi of our engagement, we will apply certain limited procedures to the City of LaPOlie"s RSI. These <br />limited procedures will consist principally of inquiries of management regarding the methods of <br />measurement and presentation, which management is responsible for affinning to us in its <br />representation letter. Unless we encounter problems with the presentation of the RSI or with <br />procedures relating to it, we will disclaim an opinion on it. The following RSI is required by generally <br />accepted accounting principles and will be subjected to certain limited procedures, but will not be <br />audited: <br /> <br />1. Management's Discussion and Analysis. <br /> <br />2. TMRS Schedule of Funding Progress. <br /> <br />3. Budgetary Comparison Schedules. <br /> <br />Supplementary information other than RSI, such as combining and individual fund financial <br />statements, also accompanies the City of LaPorte's basic financial statements. We will subject the <br />following supplementary information to the auditing procedures applied in our audit of the basic <br />financial statements and will provide an opinion on it in relation to the basic financial statements: <br />Schedule of expenditures of federal awards. <br /> <br />1. Combining and individual non major fund financial statements. <br /> <br />2. Schedule of Expenditures of Federal Awards. <br /> <br />401 WEST HIGHWAY 6 - P O. BOX 20725 - WACO. TX 76702-0725 - (254) 772-4901- FAX: (254) 772-4920 _ www.pbhcpa.co1l1 <br />AFFILIATE OFFICES BROWNSVILLE. TX (956) 544-7778 -HILLSBORO. TX (254) 582-2583 <br />TEMPLE. TX (254) 791-3460 - WHITNEY. TX (254) 694-4600 - ALBUOUEROUE. NM (505) 266-5904 <br />