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

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ЌАЌА .ǒŅŅğƌƚ {ƦĻĻķǞğǤ {ǒźƷĻ ЊЏЉЉ IƚǒƭƷƚƓͲ Ļǣğƭ ААЉВБ АЊЌ͵ЏЋЊ͵ЊЎЊЎ ağźƓ ǞŷźƷƌĻǤƦĻƓƓ͵ĭƚƒ April 5, 2021 To the Board of Directors La Porte Area Water Authority La Porte, Texas You have requested that we audit the financial statements of the business-type activities of La Porte Area Water for the year then ended, and the related notes to the financial statements, which collectively comprise We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of our expressing an opinion on each opinion unit. and analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America: 1) 2)Budgetary Schedules Supplementary information other than subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with auditing standards generally accepted in the United States of America. We intend to provide an opinion on the following supplementary information in relation to the financial statements as a whole: 1)Texas Commission on Environment Quality Audit of the Financial Statements We will conduct our audit in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures including the assessment of the risks of material misstatement of the