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The report states that management is responsible for the accompanying financial statements and related notes in accordance with U.S. GAAP. It explains that the accountant performed a compilation engagement under the AICPA Statements on Standards for Accounting and Review Services, without auditing or reviewing the statements, and therefore provides no opinion or assurance. 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We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the American Institute of Certified Public Accountants. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements.\nSupplementary Information\nThe accompanying schedule of compensation, benefits, and other payments to the agency head, political subdivision head, or chief executive officer is presented for purposes of additional analysis and is not a required part of the basic financial statements.  The information is the representation of management.  The information was subject to our compilation engagement, but we have not audited or reviewed the supplementary information and, accordingly, do not express an opinion, a conclusion, nor provide any assurance on such information.\nAdd the following paragraphs as applicable\n--Required Supplementary Information\nAccounting principles generally accepted in the United States of America require that the following supplementary information be presented to supplement the basic financial statements:\nBudgetary Comparison Schedule\nManagement’s Discussion and Analysis\nSuch information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.  We have not audited or reviewed the information and, accordingly, do not express an opinion, a conclusion, nor provide any assurance on such information.\n--Management has omitted the Management Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements.  The Management Discussion and Analysis, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of the of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical content.\n--Management has elected to omit substantially all of the disclosures required by accounting principles generally accepted in the United States of America.  If the omitted disclosures were included in the financial statements, they might influence the user’s conclusions about the District’s financial position, results of operations, and cash flows.  Accordingly, the financial statements are not designed for those who are not informed about such matters.\n--We are not independent with respect to Any Parish Drainage District.\n[Signature of Accounting Firm]\n[Accountant’s City and State]\n[Date of the Accountant’s Compilation Report]","cbCaihNfvWA03L0I","https://ap.wps.com/l/cbCaihNfvWA03L0I","docx",19086,"English","# Accountant’s Compilation Report\n## Scope of Management Responsibility\n## Compilation Engagement Results\n## Supplementary Information\n## Required Supplementary Information Options\n## Omission of Disclosures and Independence Statement","[{\"question\":\"What is the accountant’s role in a compilation engagement according to the report?\",\"answer\":\"The accountant performs a compilation engagement under AICPA Statements on Standards for Accounting and Review Services and does not audit or review the financial statements.\"},{\"question\":\"Does the compilation report provide an opinion or assurance?\",\"answer\":\"No. The report states that no opinion or conclusion is expressed and no form of assurance is provided on the financial statements.\"},{\"question\":\"How is supplementary information handled in the report?\",\"answer\":\"Supplementary information is presented for additional analysis, is part of the compilation engagement, but it is not audited or reviewed, so no opinion or assurance is expressed on it.\"}]","Sample Compilation Report - Accountant’s Compilation Report - Governmental Financial Statements | DOCX",1788337272]