Microsoft Word - {AEA4E081-8181-4F0F-8A96-61A35C8C7CFC}

… management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United Sta tes of America; this includes the design, implementation, and mainten …

… audit also includes evaluating the appropriateness of accoun ting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We bel …

… of December 31, 2018 and 2017 and the changes in fiduciary net position for the years then ended in accordance w ith accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Informa …

… s generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States o f America require that the management’s discussion and analysis …

… statements. Such information, although not a part of the basic financial statements, is required by th e Governmental Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial …

… d Compensation Plan Notes to Financial Statements December 31, 2018 and 2017 10 2. Summary of Significant Accounting Policies Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Boa …

… and 2017 10 2. Summary of Significant Accounting Policies Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board (GASB) issues regul atory guidance defining generally accepted acco …

… f Significant Accounting Policies Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board (GASB) issues regul atory guidance defining generally accepted accounting principles for state and lo …