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Texas City Offi ce <br />600 Gulf Freeway <br />Suite 226 <br />Texas City, Texas 77591 <br />409.948.4406 Main <br />whitleypenn.com <br />July 3, 2013 <br />To the Honorable Mayor and <br />Members of City Council <br />La Porte, Texas <br />We are pleased to confirm our understanding of the services we are to provide City of La Porte, Texas (“the City”) <br />for the year ended September 30, 2013. We will audit the financial statements of the governmental activities, the <br />business-type activities, each major fund, and the aggregate remaining fund information, including the related <br />notes to the financial statements, which collectively comprise the basic financial statements, of the City as of and <br />for the year ended September 30, 2013. <br /> Accounting standards generally accepted in the United States of America provide for certain required <br />supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the <br />City’s basic financial statements. Such information, although not a part of the basic financial statements, is <br />required by the Governmental Accounting Standards Board who considers it to be an essential part of financial <br />reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. <br />As part of our engagement, we will apply certain limited procedures to the City’s RSI in accordance with auditing <br />standards generally accepted in the United States of America. These limited procedures will consist of inquiries of <br />management regarding the methods of preparing the information and comparing the information for consistency <br />with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained <br />during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the <br />information because the limited procedures do not provide us with sufficient evidence to express an opinion or <br />provide any assurance. The following RSI is required by generally accepted accounting principles and will be <br />subjected to certain limited procedures, but will not be audited: <br />1)Management’s Discussion and Analysis. <br />2)Required supplementary pension information <br />3)Budgetary schedules <br />We have also been engaged to report on supplementary information other than RSI that accompanies the City’s <br />financial statements. We will subject the following supplementary information to the auditing procedures applied <br />in our audit of the financial statements and certain additional procedures, including comparing and reconciling <br />such information directly to the underlying accounting and other records used to prepare the financial statements <br />or to the financial statements themselves, and other additional procedures in accordance with auditing standards <br />generally accepted in the United States of America and will provide an opinion on it in relation to the financial <br />statements as a whole: <br />1)Schedule of expenditures of federal awards. <br />2)Combining and individual fund statements and schedules <br />The following other information accompanying the financial statements will not be subjected to the auditing <br />procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or <br />any assurance on that other information. <br />1)Introductory section <br />2)Statistical section <br />An Independent <br />Member of <br />DallasFort WorthHouston <br /> <br />