tailieunhanh - LEGISLATIVE DEPARTMENT, STATE OF COLORADO FINANCIAL AUDIT REPORT YEAR ENDED JUNE 30, 2005 AND 2004_part5

BÁO CÁO KIỂM SOÁT NỘI VỀ BÁO CÁO TÀI CHÍNH VÀ TUÂN VÀ VẤN ĐỀ KHÁC DỰA TRÊN KIỂM TOÁN BÁO CÁO TÀI CHÍNH THỰC HIỆN ĐÚNG VỚI CHÍNH PHỦ KIỂM TOÁN tiêu chuẩn thành viên của Ủy ban Kiểm toán Lập pháp: Chúng tôi đã kiểm toán báo cáo tài chính của Cục Lập pháp, Nhà nước Colorado (The "Sở") của 30 tháng 6, 2005 và 2004, và cho những năm sau đó kết thúc, và đã phát hành báo cáo ngày 9 tháng 9 năm 2005 | REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS This is trial version GHPHorwath Certified Public Accountants and Business Consultants GHP Horwath . 1670 Broadway Suite 3000 Denver Colorado 80202 Fax REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Members of the Legislative Audit Committee We have audited the financial statements of the Legislative Department State of Colorado the Department as of June 30 2005 and 2004 and for the years then ended and have issued our report thereon dated September 9 2005. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audits we considered the Department s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a .