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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 performed far the purpose of forming an opinion on the basic financial statements of the <br />City taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for <br />purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A -133, <br />Audits of States, Local Governments, and Non -Profit Organizations, and is not a required part of the basic <br />financial statements. Such information has been subjected to the auditing procedures applied in the audit of <br />the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the <br />basic financial statements taken as a whole. <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collec- <br />tively comprise the City's basic financial statements. The introductory section, combining fund financial state- <br />ments, other budgetary comparison schedules, and statistical tables are presented for purposes of additional <br />analysis and are not a required part of the basic financial statements. The combining fund financial state- <br />ments and other budgetary comparison schedules have been subjected to the auditing procedures applied in <br />the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in rela- <br />tion to the basic financial statements taken as a whole. The introductory section and statistical tables have not <br />been subjected to the auditing procedures applied in the audit of the basic financial statements and, accord- <br />ingly, we express no opinion on them. <br />May 3, 2005 <br />F) <br />STATE BOARD OF ACCOUNTS <br />