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1 • AL <br />' 11 Greenway Plaza, Suite 1515 Null s Urson <br />Houston, TX 77046 <br />(713) 621-1515 CERTIFIED PUBIICACCOUNTANTS <br />' Fax: (713) 621-1570 PROFESSIONAL CORPORATION <br />Draft <br />Independent Auditors' Report <br />To the Honorable Mayor and Members <br />' of the City Council <br />City of LaPorte, Texas <br />11 <br />One Sugar Creek Blvd., Suite 1150 <br />Sugar Land, TX 77478 <br />(281)242-8600 <br />Fax: (281) 242-7333 <br />' We have audited the accompanying financial statements of the governmental activities, the <br />business -type activities, each major fund, and the aggregate remaining fund information of City <br />of La Porte, Texas (the City), as of and for the year ended September 30, 2004, which <br />collectively comprise the City's basic financial statements as listed in the table of contents. <br />These financial statements are the responsibility of the City's management. Our responsibility is <br />' to express an opinion on these financial statements based on our audit. <br />We conducted our audit in accordance with auditing standards generally accepted in the United <br />' States of America and the standards applicable to financial audits contained in Government <br />Auditing Standards, issued by the Comptroller General of the United States. Those standards <br />require that we plan and perform the audit to obtain reasonable assurance about whether the <br />financial statements are free of material misstatement. An audit includes examining, on a test <br />basis, evidence supporting the amounts and disclosures in the financial statements. An audit also <br />includes assessing the accounting principles used and significant estimates made by <br />' management, as well as evaluating the overall financial statement presentation. We believe that <br />our audit provides a reasonable basis for our opinions. <br />' In our opinion, the financial statements referred to above present fairly, in all material respects, <br />the respective financial position of the governmental activities, the business -type activities, each <br />major fund, and the aggregate remaining fund information of the City of La Porte, Texas, as of <br />September 30, 2004, and the respective changes in financial position and cash flows, where <br />applicable, thereof for the year then ended in conformity with accounting principles generally <br />accepted in the United States of America. <br />1 <br />' MEMBERS: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, TEXAS SOCIETY OF CERTIFIM PUBLIC ACCOUNTANTS, <br />CPA ASSOCIATES INTERNATIONAL, INC. WITH ASSOCIATED OFFICES IN PRINCIPAL U.S. AND INTERNATIONAL CITIES <br />1 <br />