04-26-21 Regular Meeting of the La Porte City Council

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To the Honorable Mayor, Members of City Council and the City Manager April 5, 2021 City of La Porte, Texas Page 5 of 10 20. For informing us of any known or suspected fraud affecting the entity involving management, employees with significant role in internal control and others where fraud could have a material effect on compliance; 21. For the accuracy and completeness of all information provided; 22. For taking reasonable measures to safeguard protected personally identifiable and other sensitive information; and 23. For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter. With regard to the supplementary information referred to above, you acknowledge and understand your responsibility (a) for the preparation of the supplementary information in accordance with the applicable criteria, (b) to provide us with the appropriate written representations regarding supplementary information, (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information, and (d) to present the supplementary information with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the supplementary information and our report thereon. With respect to any nonattest services we perform, the C management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities. Nonattest services could include assistance with the preparation of financial statements including the government-wide conversion entries and note disclosures, assistance with the preparation of the schedule of expenditures of federal award (SEFA) and related notes, and assistance with the preparation of the data collection form and submission to the federal audit clearinghouse. As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection with the audit. We understand that your employees will prepare all confirmations we request and will locate any documents or invoices selected by us for testing. If you intend to publish or otherwise reproduce the financial statements and make reference to our firm, you agree ew and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed. Fees and Timing The timing of our audit will be scheduled for performance and completion as follows: Document internal control and preliminary tests August 2021 Perform year-end audit procedures January 2022 Issue audit reports March 2022 Present to City Council March 2022 We anticipate meeting these deadlines barring any delays.