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It presents receipts, disbursements, and cash and investment balances, along with supplementary information such as combining schedules and long-term debt, and includes examination results and 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\nFILED  \n09/22/2011  \nTABLE OF CONTENTS  \nDescription  Page Officials .............................................................................................................................................. 2  \nIndependent Accountant's Report ...................................................................................................... 3  \nFinancial Statements:  \nStatements of Receipts, Disbursements, and Cash and Investment Balances – Regulatory Basis ................................................................................................................... 6-7  \nNotes to Financial Statements ........................................................................................................... 8-11  \nSupplementary Information:  \n2010 Combining Schedule of Receipts, Disbursements, and Cash and Investment Balances – Regulatory Basis ................................................................................................ 14-17  \nSchedule of Long-Term Debt ...................................................................................................... 18  \nExamination Results and Comments:  \nAnnual Report .............................................................................................................................. 19  \nPayroll Deductions ....................................................................................................................... 19  \nPenalties, Interest, and Other Charges ....................................................................................... 20  \nCustomer Deposit Register ......................................................................................................... 20  \nPublic Records Retention ............................................................................................................ 20  \nExit Conference .................................................................................................................................. 21  \nOFFICIALS  \nOffice  \nClerk-Treasurer  \nPresident of the Town Council  \nOfficial  \nCheryl Russell Beth Russell  \nMichael Selch  \nTerm  \n01-01-07 to 12-31-10  \n01-01-11 to 12-31-14  \n01-01-09 to 12-31-11  \nSTATE OF INDIANA   \nAN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS  \n302 WEST WASHINGTON STREET ROOM E418  \nINDIANAPOLIS, INDIANA 46204-2769  \nTelephone: (317) 232-2513  \nFax: (317) 232-4711  \nWeb [Site: www.in.gov/sboa](Site: www.in.gov/sboa)  \nINDEPENDENT ACCOUNTANT'S REPORT  \nTO: THE OFFICIALS OF THE TOWN OF NORTH SALEM, HENDRICKS COUNTY, INDIANA  \nWe have examined the financial statements of the Town of North Salem (Town), for the period of January 1, 2009 to December 31, 2010. The Town's management is responsible for the financial statements. Our responsibility is to express an opinion based on our examination.  \nOur examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence supporting the financial statements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.  \nAs discussed in Note 1, the Town prepares its financial statements on the prescribed basis of accounting that demonstrates compliance with the reporting requirements established by the State Board of Accounts as allowed by state statute (IC 5-11-1-6), which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The basis noted above is a different basis than that used in the prior year.  \nIn our opinion, the financial statements referred to above present fairly, in ","cbCairS6rzGcLXVN","https://ap.wps.com/l/cbCairS6rzGcLXVN","pdf",736802,23,"English","# Officials\n## Clerk-Treasurer\n## President of the Town Council\n# Independent Accountant's Report\n# Financial Statements\n## Schedule of Receipts, Disbursements, and Cash and Investment Balances - Regulatory Basis\n## Notes to Financial Statements\n# Supplementary Information\n## 2010 Combining Schedule of Receipts, Disbursements, and Cash and Investment Balances - Regulatory Basis\n## Schedule of Long-Term Debt\n# Examination Results and Comments\n## Annual Report\n## Payroll Deductions\n## Penalties, Interest, and Other Charges\n## Customer Deposit Register\n## Public Records Retention\n## Exit Conference","[{\"question\":\"What period does the examination report cover?\",\"answer\":\"The report covers January 1, 2009 to December 31, 2010.\"},{\"question\":\"On what basis were the Town’s financial statements prepared?\",\"answer\":\"The Town prepares financial statements on the prescribed basis of accounting required by the State Board of Accounts, as permitted by Indiana state statute (IC 5-11-1-6).\"},{\"question\":\"Are the supplementary combining schedules and long-term debt schedules part of the examined financial statements?\",\"answer\":\"No. The report states these schedules are presented for additional analysis, are not required parts of the financial statements, and were not subjected to the same examination procedures.\"}]","Examination Report of Town of North Salem Hendricks County, Indiana - 2009-2010 | PDF",8]