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................................................................................................................................... 1  \nFinancial Statements  \nStatement of Financial Position ............................................................................................................................. 3  \nStatement of Activities........................................................................................................................................... 4  \nStatement of Functional Expenses......................................................................................................................... 5  \nStatement of Cash Flows ....................................................................................................................................... 6  \nNotes to Financial Statements ............................................................................................................................... 7  \nIndependent Auditor’s Report  \nBoard of Directors  \nFood Bank for Larimer County Fort Collins, Colorado  \nReport on the Financial Statements  \nWe have audited the accompanying financial statements of Food Bank for Larimer County, which comprise the statement of financial position as of June 30, 2020, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.  \nManagement’s Responsibility for the Financial Statements  \nManagement 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 maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.  \nAuditor’s Responsibility  \nOur responsibility is to express an opinion on these financial statements based on our audit. 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 Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  \nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’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 the overall presentation of the financial statements.  \nWe believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.  \nWhat inspires you, inspires [us.](us. | eidebailly.com)[ |](us. | eidebailly.com)[ eidebailly.com](us. | eidebailly.com)  \n7001 E. Belleview Ave., Ste. 700 | Denver, CO 80237-2733 | TF 866.740.4100 | T 303.770.5700 | F 303.770.7581 | EOE  \nOpinion  \nIn our opinion, the financial state","cbCaiqBU0fUS5jU4","https://ap.wps.com/l/cbCaiqBU0fUS5jU4","pdf",677046,19,"English","# Independent Auditor’s Report\n## Board of Directors Report on the Financial Statements\n## Management’s Responsibility for the Financial Statements\n## Auditor’s Responsibility\n## Opinion\n## Other Reporting Required by Government Auditing Standards\n## Report on Summarized Comparative Information\n# Financial Statements\n## Statement of Financial Position\n## Statement of Activities\n## Statement of Functional Expenses\n## Statement of Cash Flows\n## Notes to Financial Statements","[{\"question\":\"What period do these financial statements cover?\",\"answer\":\"They present the financial position as of June 30, 2020, and the related statements of activities, functional expenses, and cash flows for the year then ended.\"},{\"question\":\"What financial statements are included in the report?\",\"answer\":\"The report includes the Statement of Financial Position, Statement of Activities, Statement of Functional Expenses, Statement of Cash Flows, and Notes to the Financial Statements.\"},{\"question\":\"What does the auditor conclude in the opinion?\",\"answer\":\"The independent auditor states that the financial statements fairly present the organization’s financial position and related changes and cash flows in accordance with generally accepted accounting principles in the United States of America.\"}]","Food Bank for Larimer County Financial Statements - June 30, 2020 | PDF",1790073523,7]