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2002 Comprehensive Annual Financial Report
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2002 Comprehensive Annual Financial Report
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INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS <br />AND SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS <br />(Continued) <br />Our audit was conducted for the purpose of forming opinions on the financial statements that col- <br />lectively comprise this City's basic financial statements. The introductory section, combining and individual <br />nonmajor fund financial statements, statistical tables and the accompanying Schedule of Expenditures of <br />Federal Awards as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, <br />Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are <br />not a required part of the basic financial statements. The combining and individual nonmajor fund financial <br />statements and the Schedule of Expenditures of Federal Awards have been subjected to the auditing pro- <br />cedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material <br />respects in relation to the basic financial statements taken as a whole. The introductory section and statistical <br />tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements <br />and, accordingly, we express no opinion on them. <br />In accordance with Government Auditina Standards, we have also issued our report dated April 29, <br />2003, on our consideration of the City's internal control over financial reporting and our tests of its compliance <br />with certain provisions of laws, regulations, contracts and grants. Our report on compliance and on internal <br />control over financial reporting should be read along with this report. <br />STATE BOARD OF ACCOUNTS <br />April 29, 2003 <br />2 <br />
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