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Box 687, Piketon, Ohio 45661 Phone: (740) 289-4131 Fax: (740) 289-3639  \nVillage Council  \nVillage of West Mansfield  \n127 North Main Street  \nWest Mansfield, Ohio 43358  \nWe have reviewed the Independent Auditor’s Report of the Village of West Mansfield, Logan County, prepared by Balestra, Harr & Scherer, CPAs, Inc., for the audit period January 1, 2004 through December 31, 2005. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them.  \nThe financial statements in the attached report are presented in accordance with a regulatory basis of accounting prescribed or permitted by the Auditor of State. Due to a February 2, 2005 interpretation from the American Institute of Certified Public Accountants (AICPA), modifications were required to the Independent Auditor’s Report on your financial statements. While the Auditor of State 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. The attached report includes an opinion relating to GAAP presentation and measurement requirements, but does not imply the statements are misstated under the non-GAAP regulatory basis. The Independent Auditor’s Report also includes an opinion on the financial statements using the regulatory format the Auditor of State permits.  \nOur review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. The Village of West Mansfield is responsible for compliance with these laws and regulations.  \nMary Taylor, CPA Auditor of State  \nDecember 8, 2008  \n88 E. Broad St. / Fifth Floor / Columbus, OH 43215‐3506 Telephone: (614) 466‐4514 (800) 282‐0370 Fax: (614) 466‐4490 [www.auditor.state.oh.us](www.auditor.state.oh.us)  \nThis Page is Intentionally Left Blank.  \nVillage of West Mansfield  \nTable of Contents  \nFor the Years Ended December 31, 2005 and 2004  \nTitle Page Independent Auditor’s Report ................................................................................................................................. 1  \nCombined Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances All Funds-For the Year Ended December 31, 2005 ................................................................................................ 3  \nCombined Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances All Funds-For the Year Ended December 31, 2004 ................................................................................................4  \nNotes to the Financial Statements............................................................................................................................ 5  \nSchedule of Federal Awards Expenditures............................................................................................................. 11  \nNotes to the Schedule of Federal Awards Expenditures ......................................................................................... 12  \nReport on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards.................... 13  \nReport on Compliance With Requirements Applicable to Each Major Program and on Internal Contro","cbCaimVwDkA7qJdz","https://ap.wps.com/l/cbCaimVwDkA7qJdz","pdf",1228363,31,"English","# Table of Contents\n## Independent Auditor’s Report\n## Combined Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances (2005)\n## Combined Statement of Cash Receipts, Cash Disbursements, and Changes in Fund Cash Balances (2004)\n## Notes to the Financial Statements\n## Schedule of Federal Awards Expenditures\n## Notes to the Schedule of Federal Awards Expenditures\n## Report on Internal Control Over Financial Reporting and on Compliance and Other Matters (Government Auditing Standards)\n## Report on Compliance With Requirements Applicable to Each Major Program and on Internal Control Over Compliance (OMB Circular A-133)\n## Schedule of Findings and Questioned Costs (OMB Circular A-133 Section .505)\n## Schedule of Prior Audit Findings (OMB Circular A-133 Section .315(b))","[{\"question\":\"What period does this Single Audit cover?\",\"answer\":\"It covers the years ended December 31, 2005 and 2004, with the referenced audit period described as January 1, 2004 through December 31, 2005.\"},{\"question\":\"Why are there modifications to the Independent Auditor’s Report referenced in the document?\",\"answer\":\"The document states that due to a February 2, 2005 interpretation from the AICPA, modifications were required to acknowledge that the financial statements were not prepared in accordance with GAAP.\"},{\"question\":\"How does the document describe the basis used for presenting the financial statements?\",\"answer\":\"The financial statements are presented in accordance with a regulatory basis of accounting prescribed or permitted by the Auditor of State, including discussion of GAAP presentation and measurement requirements in the attached report.\"}]","Village of West Mansfield - Single Audit - For the Years Ended December 31, 2005 and 2004 | PDF",1789819797]