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To the Honorable Mayor and <br />Members of City Council <br />City of La Porte, Texas <br />Page 2 <br />Accounting principles generally accepted in the United States of America require that the management’s <br />discussion and analysis, and budgetary comparison information and pension information system on pages <br />3 through 11 and 56 through 58, respectively, be presented to supplement the basic financial statements. <br />Such information, although not a part of the basic financial statements, is required by the Governmental <br />Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the <br />basic financial statements in an appropriate operational, economic, or historical context. We have applied <br />certain limited procedures to the required supplementary information in accordance with auditing <br />standards generally accepted in the United States of America, which consisted of inquiries of <br />management about 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 do not express an opinion <br />or provide any assurance on the information because the limited procedures do not provide us with <br />sufficient evidence to express an opinion or provide any assurance. <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the City’s financial statements as a whole. The introductory section, combining and individual <br />nonmajor fund financial statements and statistical section are presented for purposes of additional analysis <br />and are not a required part of the financial statements. The combining and individual nonmajor fund <br />financial statements and budgetary comparison schedules are the responsibility of management and were <br />derived from and relate directly to the underlying accounting and other records used to prepare the <br />financial statements. The information has been subjected to the auditing procedures applied in the audit of <br />the financial statements and certain additional procedures, including comparing and reconciling such <br />information directly to the underlying accounting and other records used to prepare the financial <br />statements or to the financial statements themselves, and other additional procedures in accordance with <br />auditing standards generally accepted in the United States of America. In our opinion, the information is <br />fairly stated in all material respects in relation to the financial statements as a whole. The introductory and <br />statistical sections have not been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and, accordingly, we do not express an opinion or provide any assurance on them. <br />Houston, Texas <br />March 26, 2012 <br />2 <br /> <br />