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Carver Charitable Trust Financial Report April 30, 2014","","Roy J. Carver Charitable Trust’s Financial Report for April 30, 2014 presents audited financial statements including statements of financial position, activities, and cash flows for the year ended April 30, 2014, with comparative 2013 figures. The independent auditor issues a qualified opinion due to omitted disclosures related to the fair value measurement hierarchy and additional information for certain investments. 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Carver Charitable Trust  \nFinancial Report April 30, 2014  \nContents  \n\n| Independent Auditor’s Report | 1 – 2 |\n| --- | --- |\n| Financial Statements |  |\n| Statements of financial position | 3 |\n| Statements of activities | 4 |\n| Statements of cash flows | 5 |\n| Notes to financial statements\u003Cbr>Supplementary Information | 6 – 12 |\n| Book to GAAP basis conversion: |  |\n| Statement of financial position | 13 |\n| Statement of activities | 14 |\n| Description of adjustments | 15 |\n\nIndependent Auditor's Report  \nTo the Board of Trustees Roy J. Carver Charitable Trust Muscatine, Iowa  \nReport on the Financial Statements  \nWe have audited the accompanying financial statements of Roy J. Carver Charitable Trust (Trust) which comprise the statements of financial position as of April 30, 2014 and 2013, and the related statements of activities and cash flows for the years 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 audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from 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 qualified audit opinion.  \nBasis for Qualified Opinion  \nThe Trust’s financial statements do not disclose the level hierarchy under Financial Accounting Standards Board Accounting Standards Codification Topic No. 820, Fair Value Measurements ,(ASC 820) for any investments not classified as level 1 and certain additional information required to be disclosed for investments classified as level 3. Disclosure of this information is required by accounting principles generally accepted in the United States of America.  \nQualified Opinion  \nIn our opinion, except for the omission of the information described in the Basis for Qualified Opinion paragraph, the financial statements referred to above present fairly, in all material respects, the financial position of Roy J. Carver Charitable Trust as of April 30, 2014 and 2013, and the changes in its net assets and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.  \nOther Matter  \nOur audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The accompany","cbCairEEoFcSzYwl","https://ap.wps.com/l/cbCairEEoFcSzYwl","pdf",386635,"English","# Independent Auditor’s Report\n## Report on the Financial Statements\n## Management’s Responsibility for the Financial Statements\n## Auditor’s Responsibility\n## Basis for Qualified Opinion\n## Qualified Opinion\n## Other Matter\n# Financial Statements\n## Statements of financial position (April 30, 2014 and 2013)\n## Statements of activities\n## Statements of cash flows\n# Notes to financial statements and Supplementary Information\n## Book to GAAP basis conversion","[{\"question\":\"Why did the auditor issue a qualified opinion?\",\"answer\":\"The audit qualified the opinion because the financial statements do not disclose the fair value measurement hierarchy (ASC 820) for certain investments and omit additional required information for level 3 investments.\"},{\"question\":\"What financial statements are included in the report?\",\"answer\":\"The report includes statements of financial position, statements of activities, and statements of cash flows, along with related notes to the financial statements.\"},{\"question\":\"How are the supplementary information pages treated?\",\"answer\":\"The accompanying supplementary information on pages 13–15 is presented for additional analysis and is not a required part of the financial statements, but it was subjected to auditing procedures and additional checks.\"}]","Roy J. Carver Charitable Trust Financial Report April 30, 2014 | PDF",1790073458,6]