Laserfiche WebLink
1 � , <br />i ` ili ff <br />August 3, 2011 <br />The Honorable Mayor and <br />Members of the City Council <br />City* of La Porte, Texas <br />604 W. Fairmont PlcNw - NT <br />La Porte, Texas 77571 <br />We are pleased to confirm our understanding of the services we are to provide City of La Porte, Texas for <br />the Near ended September 30, 2011. We will audit the financial statements of the governmental activities, <br />the business-type activities, each major fund, and the aggregate remaining fund information, which <br />collectively* comprise the basic financial statements, of City of La Porte, Texas as of and for the Near <br />ended September 30, 2011. Accounting standards generally* accepted in the United States provide for <br />certain required supplementaiv information (RSI), such as management's discussion and analysis <br />(MD &A), to supplement City* of La Porte, Texas's basic financial statements. Such information, although <br />not a part of the basic financial statements, is required by the Governmental Accounting Standards Board <br />N-, considers it to be an essential part of financial reporting for placing the basic financial statements in <br />an appropriate operational, economic, or historical context. As part of our engagement, we will apply* <br />certain limited procedures to City of La Porte, Texas's RSI in accordance with auditing standards <br />generally* accepted in the United States of America. These limited procedures will consist of inquiries of <br />management regarding the methods of preparing the information and comparing the information for <br />consistency* with management's responses to our inquiries, the basic financial statements, and other <br />knowledge we obtained during our audit of the basic financial statements. We will not express an opinion <br />or provide an assurance on the information because the limited procedures do not provide us with <br />sufficient evidence to express an opinion or provide any assurance.. The following RSI is required by <br />generally* accepted accounting principles and will be subjected to certain limited procedures, but will not <br />be audited: <br />1) Management's Discussion and Analysis. <br />2) Analysis of Funding Progress — Pension Data <br />3) Budgetaiv Comparison Schedules <br />Supplementaiv information other than RSI also accompanies City of La Porte, Texas's financial <br />statements. We will subject the following supplementaiv information to the auditing procedures applied <br />in our audit of the financial statements and certain additional procedures, including comparing and <br />reconciling such information directly* to the underlying accounting and other records used to prepare the <br />financial statements or to the financial statements themselves, and other additional procedures in <br />accordance with auditing standards generally* accepted in the United States of America and will provide <br />an opinion on it in relation to the financial statements as a whole: <br />1) Schedule of Expenditures of Federal Awards. <br />2) Combining and Individual Fund Statements and Schedules <br />2000 Loop 197 North I Suite 200 1 Texas Cite_ TX 77590 (P) 409 -948 -4406 1 (F) 409 -948 -0364 <br />��z�z� . null- lairson.com <br />