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ЌАЌА .ǒŅŅğƌƚ {ƦĻĻķǞğǤ <br />{ǒźƷĻ ЊЏЉЉ <br />IƚǒƭƷƚƓͲ Ļǣğƭ ААЉВБ <br />АЊЌ͵ЏЋЊ͵ЊЎЊЎ ağźƓ <br />ǞŷźƷƌĻǤƦĻƓƓ͵ĭƚƒ <br />April 5, 2021 <br />To the Honorable Mayor, Members of <br /> City Council and the City Manager <br />604 W. Fairmont Parkway <br />La Porte, Texas <br />You have requested that we audit the financial statements of the governmental activities, the business-type activities, <br />each major fund, and the aggregate remaining fund informa <br />September 30, 2021 and for the year then ended, and the related notes to the financial statements, which collectively <br /> compliance over major federal award programs for the year ended September <br />30, 2021. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of <br />this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and <br />an opinion on compliance regarding the C <br />and analysis be presented to supplement the basic financial statements. Such information, although not a part of the <br />basic financial statements, is required by Governmental Accounting Standards Board, who considers it to be an <br />essential part of financial reporting for placing the basic financial statements in an appropriate operational, <br />economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required <br />supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of <br />America. These limited procedures will consist primarily of inquiries of management regarding their methods of <br />measurement and presentation, and comparing the information for consistency <br />inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required <br />by accounting principles generally accepted in the United States of America: <br />1) <br />2)Budgetary Cond La Porte Redevelopment Authority <br />3)Schedule of Changes in the Liability and Related Ratios (Pension and Other Post-Employment Benefits <br />(OPEB)) <br />4)Schedule of Contributions (Pension and OPEB) <br />5)Schedule of Proportionate Share of the Liability (Pension) <br />Supplementary information other than nancial statements. We will subject <br />the following supplementary information to the auditing procedures applied in our audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling the supplementary information <br />to the underlying accounting and other records used to prepare the financial statements or to the financial statements <br />themselves, and additional procedures in accordance with auditing standards generally accepted in the United States <br />of America. We intend to provide an opinion on the following supplementary information in relation to the financial <br />statements as a whole: <br />1)Combining and Individual Fund Statements and Schedules <br />2)Schedule of Expenditures of Federal Awards <br /> <br />