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Section 22

 

FORM A

Paragraph that is required to be included in the Independent Auditor’s Report on Basic Financial Statements relating to the information contained in the supplementary schedules outlined in Appendices B, C, and D:

Our audits were conducted for the purpose of forming opinions on the financial statements that collectively comprise XXXX Community College’s financial statements as a whole.  The supplementary information contained in the accompanying Schedule of Reconciliation of Revenues, Expenses and Fund Balance as Reflected in the Annual Report to the Audited Financial Statements, Schedule of State Operating Aid, and the Schedule of State-aidable FTE Tuition Reconciliation are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements and are presented for purposes of additional analysis and are not a required part of the basic financial statements.  The supplementary information in these schedules has been subjected to the auditing procedures applied by us  and other auditors in the audit of the financial statements, and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.  In our opinion, the supplementary information is fairly stated in all material respects in relation to the basic financial statements as a whole.

 

(Revised November 20, 2013)