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 States of America; this includes the design, implementation, and maintena …

… in ternal control. Accordingly, we express no such opinion. An audit also includes evaluating th e appropriateness of accounting polic ies used and the reasonableness of significant accounting estimates made by management, as well as evaluating t …

… udit also includes evaluating th e appropriateness of accounting polic ies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. To the Pla …

… of December 31, 2019 and 2018 and the changes in fiduciary net position for the years then ended in accorda nce with 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 of America requir e that the management’s discussion and analysis …

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

… ed Compensation Plan Notes to Financial Statements December 31, 2019 and 2018 9 2. Summary of Significant Accounting Policies Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Boa …

… and 2018 9 2. Summary of Significant Accounting Policies Financial Statement Presentation and Basis of Accounting The Governmental Accounting Standards Board (GAS B) issues regulatory guidance defining generally accepted acco …