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annually by the Indiana State Board of Accounts, an agency of the State of Indiana. In addition <br />to meeting the requirements set forth in state statutes, the audit also was designed to meet the <br />requirements of the federal Single Audit Act of 1984 and related OMB Circular A-133 as <br />mentioned earlier. The auditors' report on the general purpose financial statements and <br />combining and individual fund statements and schedules is included in the financial section of <br />this report. For the past sixteen years (years ended December 31, 1990 through 2005) the City <br />has received an unqualified audit opinion. The auditors' reports related specifically to the single <br />audit are included in a separately filed report. <br />Awards. The Government Finance Officers Association of the United States and Canada <br />(GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City <br />of South Bend for its comprehensive annual financial report for the fiscal year ended December <br />31, 2005. This was the sixteenth consecutive year that the City has achieved this prestigious <br />award. In order to be awarded a Certificate of Achievement for Excellence in Financial <br />Reporting, a government unit must publish an easily readable and efficiently organized <br />comprehensive annual financial report. This report must satisfy both generally accepted <br />accounting principles and applicable legal requirements. <br />A Certificate of Achievement is valid for a period of one year only. We believe that our current <br />comprehensive annual financial report continues to meet the Certificate of Achievement <br />Program's requirements, and we are submitting it to the GFOA to determine its eligibility for <br />another certificate. <br />Acknowledgments. The preparation of the comprehensive annual financial report was made <br />possible by the dedicated service of the City's fiscal officers and the entire staff of the <br />Department of Administration and Finance. Each member of the Department has our sincere <br />appreciation for the contributions made in the preparation of this report. In addition, we would <br />like to thank the Field Examiners of the State Board of Accounts (led by Doug Wiese and Bruce <br />Snyder) for their hard work and dedication in this effort. <br />In closing, without the leadership and support of Mayor Stephen J. Luecke, the City's <br />Department Heads, and the members of the City Council, preparation of this report would not <br />have been possible. <br />Sincerely, <br />~ ~c~. YYl'~, <br />M. Catherine Fanello, CPA Jo H. Murphy <br />City Controller Assistant City Controller <br />16 <br />