The District’s objectives of the audits are to have you express an opinion about whether the financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in "Information/Reports Required" when considered in relation to the financial statements taken as a whole. The objective also includes reporting on internal controls related to the financial statements and compliance with laws, regulations, and noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. The reports on internal control and compliance should each include a statement that the report is intended for the information and use of the board of commissioners, finance committee, management, specific legislative or regulatory bodies, and if applicable, passthrough entities and is not intended to be and should not be used by anyone other than these specified parties. The audit should be conducted in accordance with U.S. generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and should include tests of accounting records and other procedures you consider necessary to enable you to express such an opinion and to render the required reports. If your opinion on the financial statements is other than unqualified, you should discuss the reasons with the District's management in advance. AUDIT PROCEDURE
