O-2010-3300 Pattillo, Brown and Hill, LLP/auditing services for one year

Browse Search

M,$11 PATTILLO, BROWN & HILL,L.L.P. CERTIFIED PUBLIC ACCOUNTANTS ■ BUSINESS CONSULTANTS August 26 2010 City of LaPorte Attention: Phyllis Rinehart, Controller 604 West Fairmont Parkway LaPorte, Texas 77571 Ladies and Gentlemen: We are pleased to confirm our understanding of the services we are to provide the City of La Porte for the year ended September 30, 2010. We will audit the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information, which collectively comprise the basic financial statements, of the City of La Porte as of and for the year ended September 30, 2010. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the City of La Porte's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the City of La Porte's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis. 2) TMRS Schedule of Funding Progress. 3) Budgetary Comparison Schedules. 401 NEST HIGHWAY 6 ■ P_ O. BOX 20725 0 WACO, TX 76702-0725 ■ (254) 772-4901 ■ FAX: (254) 772-4920 ■ www.pblicpa.com AFFILIATE OFFICES: BROWNSVILLE, ,rx (956) 544-7778 ■ HILLSBORO, TX (254) 582-2583 TEMPLE, TX (254) 791-3460 0 WHITNEY, TX (254) 694-4600 ■ ALBUQUERQUE, NM (505) 266-5904