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u <br />• <br />LA PORTE AREA WATER AUTHORIY <br />Questionnaire Completed by the Auditors <br />For the year ended September 30, 1990 ~ ;; : ; ; , _ _ _ <br />La Porte Area Water Authority <br />1. At the time that your firm was engaged by the Board of Directors of <br />the above-named water district to perform this audit, were copies of <br />the Annual Audit Report Requirements and the Water District <br />Accounting Manual made available to you? yeS No <br />2. The Water District Accounting Manual prescribes accounting methods <br />and policies. After taking these into consideration, did the local <br />water district: <br />a. Maintain a proper classification of expenses and revenues? X - <br />Yes No <br />b . Record expenses and revenues according to GAAP and <br />consistent with the type of accounting system utilized? X <br />Yes N o <br />c. Maintain the double entry system of accounting? X <br />Yes No <br />d. Adhere to other provisions of the Water District Accounting X .- <br />manual? Yes No <br />3. Did the Board of Directors for the water district impose on your firm X <br />any audit requirements in addition to those stated in the Annual - - <br />Audit Report Requirements? Yes No <br />4. Did you identify, during the course of your examination of the <br />financial statements of the water district, any area pertaining <br />to accounting matters on which action should be taken by the <br />Board of Directors of the water district? X <br />Yes No <br />If Yes is checked for question 4., have these topics been <br />discussed in a management letter to the water district's <br />Board of Directors? N / A <br />Yes No <br />See accompanying letter dated December 21, 1990. <br />(Continued) <br />