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DISTRICT  \nPREBLE COUNTY  \nTABLE OF CONTENTS  \nTITLE PAGE  \nCover Letter .................................................................................................................................................. 1  \nIndependent Accountants’Report................................................................................................................. 3  \nStatement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balance – General FundFor the Year Ended December 31, 2004 .................................................................................................... 5  \nStatement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balance – General FundFor the Year Ended December 31, 2003 .................................................................................................... 6  \nNotes to the Financial Statements ................................................................................................................ 7  \nIndependent Accountants’Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards .......................................................................................... 13  \nSchedule of Findings .................................................................................................................................. 15  \nSchedule of Prior Year Findings ................................................................................................................. 21  \nThis page intentionally left blank.  \nCamden-Somers Fire and Rescue Protection District Preble County  \n111 West Central Avenue  \nCamden, Ohio 45311 To the Board of Trustees:  \nAs you are aware, the Auditor of State’s Office (AOS) must modify the Independent Accountants’ Report we provide on your financial statements due to a February 2, 2005 interpretation from the American Institute of Certified Public Accountants (AICPA) . While AOS does not legally require your government to prepare financial statements pursuant to Generally Accepted Accounting Principles (GAAP), the AICPA interpretation requires auditors to formally acknowledge that you did not prepare your financial statements in accordance with GAAP. Our Report includes an opinion relating to GAAP presentation and measurement requirements, but does not imply the amounts the statements present are misstated under the non-GAAP basis you follow. The AOS report also includes an opinion on the financial statements you prepared using the cash basis and financial statement format the AOS permits.  \nBetty Montgomery  \nAuditor of State  \nNovember 17, 2005  \nThis page intentionally left blank.  \n2  \nINDEPENDENT ACCOUNTANTS’ REPORT  \nCamden-Somers Fire and Rescue Protection District Preble County  \n111 West Central Avenue  \nCamden, Ohio 45311 To the Board of Trustees:  \nWe have audited the accompanying financial statements of the Camden-Somers Fire and Rescue Protection District, Preble County, Ohio (the District), as of and for the years ended December 31, 2004 and 2003. These financial statements are the responsibility of the District’s management. Our responsibility is to express an opinion on these financial statements based on our audit.  \nExcept as discussed in the following paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in the Comptroller General of the United States’ Government Auditing Standards. Those standards require that we plan and perform the audit to reasonably assure whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the fin","cbCaileyoMJjygPX","https://ap.wps.com/l/cbCaileyoMJjygPX","pdf",703182,27,"English","# Title Page\n# Cover Letter\n# Independent Accountants’Report\n## Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balance – General Fund\n## Notes to the Financial Statements\n## Independent Accountants’Report on Internal Control and Compliance\n## Schedule of Findings\n## Schedule of Prior Year Findings","[{\"question\":\"What period does the regular audit cover?\",\"answer\":\"The audit covers the years ended December 31, 2004 and 2003.\"},{\"question\":\"Under what basis are the District’s financial statements prepared?\",\"answer\":\"The statements are prepared using accounting practices the Auditor of State prescribes or permits, which differ from GAAP.\"},{\"question\":\"Why is Auditor of State’s Uniform Accounting Network (UAN) mentioned in the report?\",\"answer\":\"UAN processing occurred during 2004, which Government Auditing Standards says impairs independence, but auditing is permitted because required by Ohio Revised Code.\"}]","Camden-Somers Fire and Rescue Protection District - Preble County - Regular Audit - For the Years Ended December 31, 2004 and 2003 | PDF",1789796457,9]