City of La Porte Comprehensive Annual Financial Report 1997

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I I I I I I I I I I I I I I I I /j'L Nu~~'la~rson CERTlRED PUBLIC ACCOUNTANTS PROFESSIONAL CORPORATION Independent Auditors' Report To the Honorable Mayor and Members of City Council City of La Porte, Texas. We have audited the accompanying general-purpose financial statements of the City of La Porte, Texas, as of and for the year ended September 30, 1997, as listed in the table of contents. These general-purpose financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perrorm the audit to obtain reasonable assurance about whether the general-purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general-purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general- purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of La Porte, Texas, as of September 30, 1997, and the results of its operations and cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of fanning an opinion on the general-purpose financial statements taken as a whole. The combining and individual fund and account group financial statements and schedules listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements of the City of La Porte, Texas. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. ~ uIf.c1~()] /? c. I - . . Houston, Texas January 23, 1998 - . . II Greenway Plaza, Suite 1515 . Houston, TX 77046' (713) 621-1515 . Fax: (713) 621-1570 One Sugar Creek Center Blvd., Suite 1150' Sugar Land, TX 77478 . (281) 242-8600 . Fax: (281) 242-7333 15