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MCCALL GIBBON SWEDLUND BA.RFOOT PLLC Certified Public Accountants 13100 Worthant Center Drive Suite 235 111 Congress Avenue Houston, Texas 77065-5610 suite 400 (713) 462-0341 Austin, Texas 78701 Fax (713) 462-2708 (512) 610-2209 E-mail: n�513QT7I�5bUl1C.Ca}7F 2f1TUIU.7Fi�5�71iC.CUt17 Board of Directors F z. La Porte Redevelopment Authority City of LaPorte, Texas Independent Auditor's Reuort= We have audited the accompanying financial statements of the go, e;`rn rental activities and major fund of La Porte Redevelopment Authority (the "Authority"),;,,a,_com onent unit of the City o La Porte Texas as of and for the year ended September., 2412, which collectively comprise the Authority's basic financial statements as listed jn ;the ;preceding table of contents. These financial statements are the responsibility of the Au" ". ;ity's management. Our responsibility is to express opinions on these financial statements eased on our audit. We have conducted our audit in accordance:-vvit auditing standards generally accepted within the United States of America. Those staridaeds require that we plan and perform the audit to obtain reasonable assurance abdutY` vvh&her the financial statements are free of material deration of internal control over financial reporting as a misstatement. An audit includes consi basis for designing audit proceduref that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control over financial reporting. Accordingl-y, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes ,,assessing the accounting principles used and significant estimates made by management, as vc7gl '� evaluating the overall financial statement presentation. We believe that our audit proves_;aieasonable basis for our opinions. In our`opi ioi the financial statements referred to above present fairly, in all material respects, the respeetve financial position of the governmental activities and major fund of the Authority as of September 30, 2012, and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America. Member of American Institute of CenifEed Public Accountants Texas Society of Certiftled Public Accountants