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To the Board of Directors of <br />The La Porte Area Water Authority <br />La Porte, Texas <br />Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively <br />comprise the Authority's financial statements as a whole. The supplementary information is presented for the <br />purposes of additional analysis and is not a required part of the financial statements. The supplementary <br />information is the responsibility of management and was derived from and relate directly to the underlying <br />accounting and other records used to prepare the financial statements. The information has been subjected to the <br />auditing procedures applied in the audit of the financial statements and certain additional procedures, including <br />comparing and reconciling such information directly to the underlying accounting and other records used to <br />prepare the 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. In our opinion, the <br />information is fairly stated in all material respects in relation to the financial statements as a whole. <br />Texas City, Texas <br />February 2012 <br />