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Our audit was conducted for the purpose of forming an opinion on the fmancial statements that <br /> collectively comprise La Porte Area Water Authority's basic financial statements as a whole. The <br /> supplementary information is presented for purposes of additional analysis and is not a required part of <br /> the financial statements. The supplementary information is the responsibility of management and was <br /> derived from and relates 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 <br /> of 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 fmancial statements as a whole. <br /> January 25, 2011 <br /> 2 <br />