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To the Honorable Mayor and Members <br />of the City Council <br />City of LaPorte, Texas <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />January 19, 2005, on our consideration of the City's internal control over financial <br />reporting and on our tests of its compliance with certain provisions or laws, regulations, <br />contracts, and grants. That report, which has been issued separately from this document, <br />is an integral part of an audit performed in accordance with Government Auditing <br />Standards and should be read in conjunction with this report in considering the results of <br />our audit. <br />The Management's Discussion and Analysis, budgetary comparison information, and <br />pension information located in the Financial Section of this document are not a required <br />part of the basic- financial statements but are supplementary information required by <br />accounting principles generally accepted in the United States of America. We have <br />applied certain limited procedures, which consisted principally of inquiries of <br />management regarding. the methods of measurement and. presentation of the <br />supplementary information. However, we did not audit the information and express no <br />opinion on it. <br />Our audit was conducted for the purpose of forming opinions on the financial statements <br />that collectively comprise the City's basic financial statements. The introductory section, <br />combining and individual find statements and schedules and statistical tables are <br />presented for purposes of additional analysis and are not a required part of the basic <br />financial statements. The combining and individual find statements and schedules have <br />been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and, in our opinion, are fairly stated in all material respects in relation to the <br />basic financial statements taken as a whole. The introductory section and statistical tables <br />have not been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and, accordingly, we express no- opinion on them. <br />2 <br />