Microsoft Word - {0D1FF3CA-F58F-47E8-A5EB-E07EF7F3EA74}

… t is recommended that the fund’s management reinforce effective internal controls in accordance with the Budget and Accounting Policy Manual. Additionally, the supervisors of the six employees identified should be retrained in the proper use of …

… respects, an entity’s financial position, results of operations and cash flows in conformity with generally accepted accounting principles. Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund Financi …

… for the preparation and fair presentation of these financial statements in accordance with the modified cash basis of accounting described in Note 2 to the financial statements; this includes determining that the modified cash basis of accounting …

… accounting described in Note 2 to the financial statements; this includes determining that the modified cash basis of accounting is an acceptable basi s for the preparation of the financial statements in the circumstances. Management is also resp …

… s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating th …

… audit also includes evaluating the appropriateness of accounting 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 …

… d change in fund balance - modified cash basis, for the year then ended in accordance with the modified cash basis of accounting described in Note 2. Basis of Accounting We draw attention to Note 2 of the financial statemen ts, which de …

… , for the year then ended in accordance with the modified cash basis of accounting described in Note 2. Basis of Accounting We draw attention to Note 2 of the financial statemen ts, which describes the basis of accounting. The financial …