02-10-16 Regular Meeting of the La Porte Area Water Authority

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DRAFT PATTILLO, BROWN & HILL, L.L.P. CERTIFIED PUBLIC ACCOUNTANTS 4 BUSINESS CONSULTANTS To the Board of Directors of The La Porte Area Water Authority La Porte, Texas We have audited the financial statements of the La Porte Area Water Authority (the "Authority") as of and for the year ended September 30, 2015, and have issued our report thereon dated February 2016. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated September 25, 2015, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the Authority solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. WAC0, TA 401 Wc.1Ifighaay6 Wtwm 9 ixas 76710 25-1.772.490 ux u.pLhl•pn.noni 110UST0N, TX 2131.671.059 RU) GRANDE VA1.14A. TX 956.54 .777R ,rEN11'I.E, 7x 254.791.3460 A1.11UQUEiiQUE, NM 507,,206.591hb AICPA Governmental Audit Quality Center