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on <br />whitleypenn1 m <br />To the Honorable Mayor and <br />Members of City Council <br />La Porte, Texas <br />Hou!Jm olrue <br />3411 Rzftmend Av m <br />SLik So <br />Houshn. TexHs 77045 <br />713_ 1.1515Main <br />nhileyparLoem <br />We are pleased to confirm our understanding of the services we are to provide City of La Porte, Texas <br />("the City") for the year ending September 30, 2012. We will audit the financial statements of the <br />governmental activities, the business -type activities, each major fund, and the aggregate remaining fund <br />information, which collectively comprise the basic financial statements, of the City as of and for the year <br />ending September 30, 2012. <br />Accounting standards generally accepted in the United States provide for certain required supplementary <br />information (RSI) to supplement the City's basic financial statements. Such information, although not a <br />part of the basic financial statements, is required by the Governmental Accounting Standards Board who <br />considers it to be an essential part of financial reporting for placing the basic financial statements in an <br />appropriate operational, economic, or historical context. As part of our engagement, we will apply certain <br />limited procedures to the City's RSI in accordance with auditing standards generally accepted in the <br />United States of America. These limited procedures will consist of inquiries of management regarding the <br />methods of preparing the information and comparing the information for consistency with management's <br />responses to our inquiries, the basic financial statements, and other knowledge we obtained during our <br />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 <br />opinion or provide any assurance. The following RSI is required by generally accepted accounting <br />principles and will be subjected to certain limited procedures, but will not be audited: <br />• Management's discussion and analysis. <br />• Budgetary schedules <br />• Required supplementary pension information <br />We have also been engaged to report on supplementary information other than RSI that accompanies the <br />City's financial statements. We will subject the following supplementary information to the auditing <br />procedures applied in our audit of the financial statements and certain additional procedures, including <br />comparing and reconciling such information directly to the underlying accounting and other records used <br />to prepare the financial statements or to the financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of America and <br />will provide an opinion on it in relation to the financial statements as a whole: <br />• Individual and combining fund statements and schedules <br />• Schedule of expenditures of federal awards <br />Demos Fod Wodh Houston <br />",W*O1ffi!W <br />�m�oF <br />mra"xnouru <br />