tailieunhanh - Legislative Audit Division_part1

Chúng tôi thực hiện kiểm toán tài chính của kiểm soát ô nhiễm nước Montana và Nhà nước uống Chương trình nước quay vòng Quỹ cho năm tài chính kết thúc ngày 30 Tháng 6 2006. Báo cáo này chứa các báo cáo tài chính được kiểm toán và ghi chú kèm theo cho năm tài chính 2005-06. | March 2007 07-25 Legislative Audit Division State of Montana Report to the Legislature_ Financial Audit For the Fiscal Year Ended June 30 2006 Montana Water Pollution Control and Drinking Water State Revolving Fund Programs Department of Environmental Quality Department of Natural Resources and Conservation We performed a financial audit of the Montana Water Pollution Control and Drinking Water State Revolving Fund Programs for the fiscal year ended June 30 200 6. This report contains the audited financial statements and accompanying notes for fiscal year 2005-06. We issued an unqualified opinion on the financial statements. This opinion means the reader may rely on the financial information presented. Direct comments inquiries to Legislative Audit Division Room 160 State Capitol PO Box 201705 Helena MT 59620-1705 http css audit Help eliminate fraud waste and abuse in state government. Call the Fraud Hotline at 1-800-222-4446 statewide or 444-4446 in Helena. This is trial version FINANCIAL AUDITS Financial audits are conducted by the Legislative Audit Division to determine if the financial statements included in this report are presented fairly and the agency has complied with laws and regulations having a direct and material effect on the financial statements. In performing the audit work the audit staff uses standards set forth by the American Institute of Certified Public Accountants and the United States Government Accountability Office. Financial audit staff members hold degrees with an emphasis in accounting. Most staff members hold Certified Public Accountant CPA certificates. The Single Audit Act Amendments of 1996 and OMB Circular A-133 require the auditor to issue certain financial internal control and compliance reports in addition to those required by Government Auditing Standards. This individual agency audit report is not intended to comply with these requirements. The Legislative Audit Division issues a statewide