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<br />e <br /> <br />e <br /> <br />. <br /> <br />EUGENE HOVEY, P. C. <br />CERTIFIED PUBLIC ACCOUNTANT <br />P.o. BOX 1375 <br />LA PORTE. TEXAS 77'571 <br /> <br />PHONE 471-2700 <br /> <br />January 28, 1983 <br /> <br />, . <br /> <br />Honorable Mayor, Members of the <br />City Council and City Manager <br />Ci ty of La Porte <br /> <br />We have examined the combined financial statements of the <br />City of La Porte and the combining financial statements as of <br />and for the year ended September 30, 1982, as listed in the table <br />of contents. Our examination was made in accordance with generally <br />accepted auditing standards and, accordingly, included such tests <br />of the accounting records and such other auditing procedures as we <br />considered necessary in the circumstances. <br /> <br />. <br /> <br />In our opinion, the combined financial statements referred <br />to above present fairly the financial position of the City of <br />La Porte at September 30, 1982, and the results of its operations <br />and the changes in financial position of its proprietary fund types <br />for the year then ended, in conformity with generally accepted ac- <br />counting principles applied on a basis consistent with that of the <br />preceding year. Also, in our opinion, the combining financial <br />statements referred to above present fairly the results of oper- <br />ations and the changes in financial position of the individual <br />proprietary funds for the year then ended, in conformity with <br />generally accepted accounting principles on a basis consistent with <br />that of the preceding year. <br /> <br />. <br /> <br />Respectfully submitted, <br /> <br />EUGENE HOVEY, P.C. <br /> <br />~,.., -- ~ <br /> <br />Eugene Hovey <br />Certified Public Accountant <br /> <br />. <br />