Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The combining, individual fund and account group financial statements and schedules listed in the accompanying table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of Houston, Texas. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole.
The Required Pension System Supplementary Information, listed in the table of contents, is not a required part of the basic financial statements, but is supplementary information required by the Governmental Accounting Standards Board. The auditors of the Pension System did not audit this information and accordingly, expressed no opinion on it.
In addition, the information in the introductory and statistical sections, as listed in the accompanying table of contents, has not been audited by us and, accordingly, we express no opinion on such data.
In accordance with Government Auditing Standards, we have also issued a report October 30, 1998, on our consideration of the City of Houston, Texas’ internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants.
October 30, 1998
| Back| |Next |