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12-04-19 TIRZ
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12-04-19 TIRZ
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City Meetings
Meeting Body
La Porte Redevelopment Authority/TIRZ
Meeting Doc Type
Agenda Packet
Date
12/4/2019
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Board of Directors <br />La Porte Redevelopment Authority <br />Opinions <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the <br />respective financial position of the governmental activities and major fund of the Authority as of <br />September 30, 2019, and the respective changes in financial position for the year then ended in <br />accordance with accounting principles generally accepted in the United States of America. <br />Other Matters <br />Required Supplementary Information <br />0 <br />Accounting principles generally accepted in the United States of America require that e M-an4olnent s <br />Discussion and Analysis and Schedule of Revenues, Expenditures, and ChangesAj,n Arid Balance — <br />Budget and Actual — General Fund are presented to supplement the basic frnanA,,fl statements. Such <br />information, although not a part of the basic financial statements, is rpdrir�ed ,by the Governmental <br />Accounting Standards Board, who considers it to be an essential part of fnaiici 'eporting for placing the <br />basic financial statements in an appropriate operational, economic, or hotoricalfjcontext. We have applied <br />certain limited procedures to the required supplementary informati60- . , accordance with auditing <br />standards generally accepted in the United States of Americ ,, which consisted of inquiries of <br />management about the methods of preparing the informatiod and comparing the information for <br />consistency with managements responses to our inquiries,, fhe",bdic financial statements, and other <br />knowledge we obtained during our audit of the basic financial statements. We do not express an opinion <br />or provide any assurance on the information because tl�e., limited procedures do not provide us with <br />sufficient evidence to express an opinion or provide a#oy`a�surance. <br />Other Informationf <br />Our audit was conducted for the purposfe�o, forming opinions on the financial statements that collectively <br />comprise the Authority's basic fnanci4l s`[ temei is. The other supplementary information is presented <br />for purposes of additional analysis4pd)s-not a required part of the basic financial statements. Such <br />information is the responsibility of, management and was derived from and relates directly to the <br />underlying accounting and other *ecords used to prepare the basic financial statements. The <br />supplementary information, excluding that portion marked "Unaudited" on which we express no opinion <br />or provide any assurance, leas been subjected to the auditing procedures applied in the audit of the basic <br />financial statements;, and certain additional procedures, including comparing and reconciling such <br />information direettly"t' the underlying accounting and other records used to prepare the basic financial <br />statements or to &' 0asic financial statements themselves, and other additional procedures in accordance <br />with auditingj�`st �` ddrds generally accepted in the United States of America. In our opinion, the <br />information is fair'1y stated, in all material respects, in relation to the basic financial statements as a whole. <br />McCall Gibson Swedlund Barfoot PLLC <br />Certified Public Accountants <br />Houston, Texas <br />December 4, 2019 <br />-2- <br />
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