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Board of Directors La Porte Redevelopment Authority Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and major fund of the Authority as of September 30, 2015, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Required Supplementary Information �� Accountingprinciples generally accepted in the United States of America require that Man erne is P P g Y P q �, d, Discussion and Analysis and Schedule of Revenues, Expenditures, and Changes intFund�Balance — Budget and Actual — General Fund are presented to supplement the basic financiaUtatements. 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 repprting for placing the basic financial statements in an appropriate operational, economic, or historicat.con e,xt. We have applied certain limited procedures to the required supplementary information -in�accordance with auditing standards generally accepted in the United States of America, 4which ''consisted of inquiries of management about the methods of preparing the information and°,,comparing the information for consistency with management's responses to our inquiries, theelbasic financial statements, and other knowledge we obtained during our audit of the basic financial,statements. We do not express an opinion ,.,. or provide any assurance on the information because the°�limite'&procedures do not provide us with sufficient evidence to express an opinion or provide anyiassurarice. Supplementary Information t Our audit was conducted for the purpose of:,for`ming opinions on the financial statements that collectively r.. comprise the Authority's basic financial tatementts. The other supplementary information is presented for purposes of additional analysis and, is'�not''a4equired part of the basic financial statements. Such information is the responsibility o f management and was derived from and relates directly to the underlying accounting and other, records used to prepare the basic financial statements. The supplementary information, exeludingttiat portion marked "Unaudited" on which we express no opinion or provide any assurance, has'been_subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly;to:the underlying accounting and other records used to prepare the basic financial statements or to th&basic financial statements themselves, and other additional procedures in accordance with auditing sfaiidards generally accepted in the United States of America. In our opinion, the information is fairly''stated in all material respects in relation to the basic financial statements as a whole. t, McCa1l,Gibson Swedlund Barfoot PLLC Certified Public Accountants Houston, Texas 2015 IWA