tailieunhanh - Legislative Audit Division State of Montana Report to the Legislature December 2004_part1

Đại học bang Montana Một đơn vị phần của Nhà nước Montana Chúng tôi thực hiện kiểm toán tài chính hợp nhất báo cáo tài chính của Đại học bang Montana cho năm tài chính kết thúc ngày 30 tháng sáu năm 2004. Những báo cáo tài chính trình bày tình hình tài chính, kết quả hoạt động, và lưu chuyển tiền tệ, trên cơ sở hợp nhất của tất cả các cơ sở liên kết với Đại học bang Montana: Montana State University-Bozeman, Montana State University-Billings, Đại học bang Montana. | December 2004 04-11 Legislative Audit Division State of Montana Report to the Legislature__ Financial Audit For the Fiscal Year Ended June 30 2004 Montana State University A Component Unit of the State of Montana We performed a financial audit of Montana State University s consolidated financial statements for the fiscal year ended June 30 2004. These financial statements present the financial position the results of operations and the cash flows on a consolidated basis of all four campuses affiliated with Montana State University Montana State University-Bozeman Montana State University-Billings Montana State University-Northern located in Havre and Montana State University College of TechnologyGreat Falls. The statements include component unit financial information as required under GASB 39 implemented by the university for the fiscal year ending June 30 2004. This report contains an unqualified opinion on the financial statements and accompanying notes for the fiscal year ended June 30 2004 and the comparative information for the fiscal year ended June 30 2003. The opinion means the reader may rely on the financial statement information presented. This audit is performed to attest to the fairness of the consolidated financial statements of Montana State University. Audit issues if any identified during this audit have been discussed with university management. Direct comments inquiries to Legislative Audit Division Room 160 State Capitol PO Box 201705 Helena MT 59620-1705 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 .