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2005 Comprehensive Annual Financial Report
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2005 Comprehensive Annual Financial Report
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STATE OF INDIANA <br />AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS <br />302 WEST WASHINGTON STREET <br />ROOM E418 <br />INDIANAPOLIS, INDIANA 46204 -2765 <br />Telephone: (317) 232 -2513 <br />Fax: (317) 232 -4711 <br />Web Site: www.in.gov /sboa <br />INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL <br />OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS <br />PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br />TO: THE OFFICIALS OF THE CITY OF SOUTH BEND, ST. JOSEPH COUNTY, INDIANA <br />We have audited the financial statements of the City of South Bend (City), as of and for the year <br />ended December 31, 2005, and have issued our report thereon dated April 27, 2006. We conducted our audit <br />in accordance with auditing standards generally accepted in the United States and the standards applicable to <br />financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United <br />States. <br />Compliance <br />As part of obtaining reasonable assurance about whether the City's financial statements are free of <br />material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, <br />contracts and grants, noncompliance with which could have a direct and material effect on the determination of <br />financial statement amounts. However, providing an opinion on compliance with those provisions was not an <br />objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed <br />no instances of noncompliance that are required to be reported under Government Auditing Standards. <br />Internal Control Over Financial Reoortin <br />In planning and performing our audit, we considered the City's internal control over financial reporting <br />in order to determine our auditing procedures for the purpose of expressing our opinion on the financial <br />statements and not to provide assurance on the internal control over financial reporting. Our consideration of <br />the internal control over financial reporting would not necessarily disclose all matters in the internal control <br />over financial reporting that might be material weaknesses. A material weakness is a condition in which the <br />design or operation of one or more of the internal control components does not reduce to a relatively low level <br />the risk that misstatements in amounts that would be material in relation to the financial statements being <br />audited may occur and not be detected within a timely period by employees in the normal course of performing <br />their assigned functions. We noted no matters involving the internal control over financial reporting and its <br />operation that we consider to be material weaknesses. <br />This report is intended solely for the information and use of the City's management and federal <br />awarding agencies and pass - through entities and is not intended to be and should not be used by anyone <br />other than these specified parties. In accordance with Indiana Code 5- 11 -5 -1, this report is apart of the public <br />records of the State Board of Accounts and of the office examined. <br />April 27, 2006 <br />149 <br />STATE BOARD OF ACCOUNTS <br />
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