1981-02-18 Joint Public Hearing - Laserfiche WebLink

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• • "tMBER of • EUGENE HOVEY • ww~i ~.ic wN iN STIT UTE OF CERTI FiEG CERTIFIED PUBLIC ACCOUNTANT ` 1•_.._Il ACCOUNTANT$ 902 WEST MAIN LA PORTE. TEXAS 77571 PHONE 471-2700 January 7, 1981 Honorable J J Meza, Mayor and Members of the City Council City of La. Porte La Porte, Texas 77571 I have examined the combined financial statements of the City of La. Porte and its individual fund financial statements for the fiscal year ended September 30, 1980, as listed in the table of contents. My examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as I considered necessary in the circumstances. It should be noted that the General Fixed Asset Group of Accounts is not included in this report since the City has not maintained a record of its General Fixed Assets. In my opinion, the combined financial statements referred to above present fairly the financial position of the City of La. Porte at September 30, 1980, and • the results of its operations and the changes in financial position of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the ' preceding year. Also, in our ,opinion, the individual fund financial statements referred to above present fairly the financial position of the individual funds of the City of La. Porte at September 30, 1980, their results of operations, and the changes in financial position of individual proprietary funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Respectfully submitted Eugene Hovey Certified Public Accountant