tailieunhanh - STATE OF ILLINOIS ILLINOIS STATB UNIVERSITY FINANCIAL AUDIT_part1

Việc kiểm toán tài chính kèm theo statementsof Illinois State University và cho năm endedJune30 năm 2005 là Nykiel performedby, Carlin & Co, Ltd Basedon kiểm toán của họ, ý kiến auditorsexpressed không đủ điều kiện về cơ bản báo cáo tài chính của Illinois StateUniversity và cho năm endedJune30 năm 2005. | STATE OF ILLINOIS ILLINOIS STATE UNIVERSITY FINANCIAL AUDIT In Accordance with the Single Audit Act and OMB Circular A-133 FOR THE YEAR ENDED JUNE 30 2005 Performed as Special Assistant Auditors for the Auditor General State of Illinois This is trial version STATE OF ILLINOIS ILLINOIS STATE UNIVERSITY FINANCIAL AUDIT In Accordance with the Single Audit Act and OMB Chcular A-133 For the Year Ended June 30 2005 TABLE OF CONTENTS Page No. FINANCIAL STATEMENT REPORT Summary 1 Independent Auditors Report 2 Management s Discussion and Analysis 3 Basic Financial Statements Statements of Net Assets 13 Statements of Revenue Expenses and Changes in Net Assets 14 Statements of Cash Flows 15 Notes to the Financial Statements 17 OTHER REPORTS ISSUED UNDER SEPARATE COVER Compliance Reports including Single Audit Report for Illinois State University for the Year Ended June 30 2005 Financial Audit Report for Illinois State University Foundation for the Year Ended June 30 2005 This is trial version i STATE OF ILLINOIS ILLINOIS STATE UNIVERSITY FINANCIAL STATEMENT REPORT SUMMARY The audit of the accompanying financial statements of Illinois State University as of and for the year ended June 30 2005 was performed by Nykiel Carlin Co. Ltd. Based on their audit the auditors expressed unqualified opinions on Illinois State University s basic financial statements as of and for the year ended June 30 2005. The financial statements as of and for the year ended June 30 2004 before they were reclassified for the matter discussed in Note 21 were audited by other auditors who expressed unqualified opinions on the basic financial statements in their report dated October 29 2004. This is trial version