Laserfiche WebLink
Bqsjm!6-!3132 <br />Nbobhfnfou!boe!Qvcmjd!VujmjujftDpnnjttjpo <br />Fml!Sjwfs!Nvojdjqbm!Vujmjujft <br />Fml!Sjwfs-!Njooftpub <br />Xf!ibwf!bvejufe!uif!gjobodjbm!tubufnfout!pg!uif!Fml!Sjwfs!Nvojdjqbm!Vujmjujft)uif!Vujmjujft*pg!uif!Djuz!pg!Fml!Sjwfs-! <br />Njooftpub-!)uif!Djuz*bt!pg!boe!gps!zfbsfoefe!Efdfncfs!42-!3131/!Qspgfttjpobm!tuboebset!sfrvjsf!uibu!xf!qspwjef!zpv! <br />xjui!jogpsnbujpo!bcpvu!pvs!sftqpotjcjmjujft!voefs!hfofsbmmz!bddfqufe!bvejujoh!tuboebset!bt!xfmm!bt!dfsubjo!jogpsnbujpo! <br />sfmbufe!up!uif!qmboofe!tdpqf!boe!ujnjoh!pg!pvs!bveju/!Xf!ibwf!dpnnvojdbufe!tvdi!jogpsnbujpo!jo!pvs!mfuufs!ebufe! <br />Opwfncfs2:-3131/Qspgfttjpobm!tuboebset!sfrvjsf!uibu!xf!qspwjef!zpv!xjui!uif!gpmmpxjoh!jogpsnbujpo!sfmbufe!up!pvs!bveju/! <br />Our Responsibility Under Auditing Standards Generally Accepted in the United Statesof America <br />Bt!tubufe!jo!pvs!fohbhfnfou!mfuufs-!pvs!sftqpotjcjmjuz-!bt!eftdsjcfe!cz!qspgfttjpobm!tuboebset-!jt!up!fyqsftt!bopqjojpo! <br />bcpvu!xifuifs!uif!gjobodjbm!tubufnfout!qsfqbsfe!cz!nbobhfnfou!xjui!zpvs!pwfstjhiu!bsf!gbjsmz!qsftfoufe-!jo!bmm!nbufsjbm! <br />sftqfdut-!jo!dpogpsnjuz!xjui!bddpvoujoh!qsjodjqmft!hfofsbmmz!bddfqufe!jo!uif!Vojufe!Tubuft/!Pvs!bveju!pg!uif!gjobodjbm! <br />tubufnfout!epft!opu!sfmjfwf!zpv!ps!nbobhfnfou!pg!zpvs!sftqpotjcjmjujft/ <br />Pvs!sftqpotjcjmjuz!jt!up!qmbo!boe!qfsgpsn!uif!bveju!up!pcubjo!sfbtpobcmf-!cvu!opu!bctpmvuf-!bttvsbodf!uibu!uif!gjobodjbm! <br />tubufnfout!bsf!gsff!pg!nbufsjbm!njttubufnfou/!Bt!qbsu!pg!pvs!bveju-!xf!dpotjefsfe!uif!joufsobm!dpouspm!pwfs!gjobodjbm! <br />sfqpsujoh!pg!uif!Vujmjujft/!!Tvdi!dpotjefsbujpot!xfsf!tpmfmz!gps!uif!qvsqptf!pg!efufsnjojoh!pvs!bveju!qspdfevsft!boe!opu!up! <br />qspwjef!boz!bttvsbodf!dpodfsojoh!tvdi!joufsobm!dpouspm/!Xf!bsf!sftqpotjcmf!gps!dpnnvojdbujoh!tjhojgjdbou!nbuufst!sfmbufe! <br />up!uif!bveju!uibu!bsf-!jo!pvs!qspgfttjpobm!kvehnfou-!sfmfwbou!up!zpvs!sftqpotjcjmjujft!jo!pwfstffjoh!uif!gjobodjbm!sfqpsujoh! <br />qspdftt/!!Ipxfwfs-!xf!bsf!opu!sfrvjsfe!up!eftjho!qspdfevsft!tqfdjgjdbmmz!up!jefoujgz!tvdi!nbuufst/ <br />Significant Audit Findings <br />Jo!qmboojoh!boe!qfsgpsnjoh!pvs!bveju!pg!uif!gjobodjbm!tubufnfout-!xf!dpotjefsfe!uif!Vujmjujft!joufsobm!dpouspm!pwfs!gjobodjbm <br />sfqpsujoh!)joufsobm!dpouspm*!bt!b!cbtjt!gps!eftjhojohuif!bveju!qspdfevsft!uibu!bsf!bqqspqsjbuf!jo!uif!djsdvntubodft!gps!uif! <br />qvsqptf!pg!fyqsfttjoh!pvs!pqjojpot!po!uif!gjobodjbm!tubufnfout-!cvu!opu!gps!uif!qvsqptf!pg!fyqsfttjoh!bo!pqjojpo!po!uif! <br />fggfdujwfoftt!pg!uif!Vujmjujft!joufsobm!dpouspm/!Bddpsejohmz-!xf!ep!opu!fyqsftt!bo!pqjojpo!po!uif!fggfdujwfoftt!pg!uif!Vujmjujft! <br />joufsobm!dpouspm/ <br />B deficiency in internal control fyjtut!xifo!uif!eftjho!ps!pqfsbujpo!pg!b!dpouspm!epft!opu!bmmpx!nbobhfnfou!ps!fnqmpzfft-! <br />jo!uif!opsnbm!dpvstf!pg!qfsgpsnjoh!uifjs!bttjhofe!gvodujpot-!up!qsfwfou-!ps!efufdu!boe!dpssfdu-!njttubufnfout!po!b!ujnfmz! <br />cbtjt/!B!material weakness jt!b!efgjdjfodz-!ps!b!dpncjobujpo!pg!efgjdjfodjft-!jo!joufsobm!dpouspm-!tvdi!uibu!uifsf!jt!b! <br />sfbtpobcmf!qpttjcjmjuz!uibu!b!nbufsjbm!njttubufnfou!pg!uif!foujuz“t!gjobodjbm!tubufnfout!xjmm!opu!cf!qsfwfoufe-!ps!efufdufe! <br />boe!dpssfdufe!po!b!ujnfmz!cbtjt/!B significant deficiency jt!b!efgjdjfodz-!ps!b!dpncjobujpo!pg!efgjdjfodjft-!jo!joufsobm!dpouspm! <br />uibu!jt!mftt!tfwfsf!uibo!b!nbufsjbm!xfbloftt-!zfu!jnqpsubou!fopvhi!up!nfsju!buufoujpo!cz!uiptf!dibshfe!xjui!hpwfsobodf/! <br />Pvs!dpotjefsbujpo!pg!joufsobm!dpouspm!xbt!gps!uif!mjnjufe!qvsqptf!eftdsjcfe!jo!uif!gjstu!qbsbhsbqi!pg!uijt!tfdujpo!boe!xbt! <br />opu!eftjhofe!up!jefoujgz!bmm!efgjdjfodjft!jo!joufsobm!dpouspm!uibu!njhiu!cf!nbufsjbm!xfblofttft!ps!tjhojgjdbou!efgjdjfodjft/! <br />Hjwfo!uiftf!mjnjubujpot-!evsjoh!pvs!bveju!xf!eje!opu!jefoujgz!boz!efgjdjfodjft!jo!joufsobm!dpouspm!uibu!xf!dpotjefs!up!cf! <br />nbufsjbm!xfblofttft/!Ipxfwfs-!nbufsjbm!xfblofttft!nbz!fyjtu!uibu!ibwf!opu!cffo!jefoujgjfe/ <br />2 <br />146 <br />