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<br />To the Honorable Mayor and Members <br />ofthe City Council <br />City of La Porte, Texas <br />Page 20f2 <br /> <br />In accordance with Government Auditing Standards, we have issued our report dated January 24, <br />2005, on our consideration of the City's internal control over financial reporting and on our tests of <br />its compliance with certain provisions or laws, regulations, contracts, and grants. That report, which <br />has been issued separately from this document, is an integral part of an audit performed in <br />accordance with Government Auditing Standards and should be read in conjunction with this report <br />in considering the results of our audit. <br /> <br />The Management's Discussion and Analysis on pages 17 through 23, budgetary comparison <br />information on pages 72 through 73 and Required Pension System Supplementary Information on <br />page 71 are not required parts of the basic fmancial statements but are supplementary information <br />required by accounting principles generally accepted in the United States of America. We have <br />applied certain limited procedures, which consisted principally of inquiries of management <br />regarding the methods of measurement and presentation of the supplementary information. <br />However, we did not audit the information and express no opinion on it. <br /> <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City's basic financial statements. The introductory section, combining and <br />individual fund statements and schedules and statistical tables are presented for purposes of <br />additional analysis and are not a required part of the basic financial statements. The combining and <br />individual fund statements and schedules have been subjected to the auditing procedures applied in <br />the audit of the basic fmancial statements and, in our opinion, are fairly stated in all material <br />respects in relation to the basic fmandaI statements taken as a whole. The introductory section and <br />statistical tables 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 /> <br />~J(;l~I(!C <br /> <br />January 24, 2005 <br />Houston, Texas <br /> <br />16 <br />