11/4/2008 4:34:51 PM
6/23/2008 4:37:40 PM
City of Auburn
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<br />Washington State Auditor <br />Brian Sonntag <br />INDEPENDENT AUDITOR'S REPORT <br />June 23, 2008 <br />Mayor <br />City of Auburn <br />Auburn, Washington <br />We have audited the accompanying financial statements of the the governmental activities, the <br />business-type activities, each major fund, and the aggregate remaining fund information of the <br />City of Auburn, King County, Washington, as of and for the year ended December 31, 2007, <br />which collectively comprise the City's basin financial statements as listed in the table of <br />contents. These financial statements are the responsibility of the City's management. Our <br />responsibility is to express opinions on these financial statements based on our audit. <br />We conducted our audit in accordance with auditing standards generally accepted in the United <br />States of America. Those standards require that we plan and perform the audit to obtain <br />reasonable assurance about whether the financial statements are free of material misstatement. <br />An audit includes examining, on a test basis, evidence supporting the amounts and disclosures <br />in the financial statements. An audit also includes assessing the accounting principles used and <br />significant estimates made by management, as well as evaluating the overall financial statement <br />presentation. We believe that our audit provides a reasonable basis for our opinions. <br />In our opinion, the financial statements referred to above present fairly, in all material respects, <br />the respective financial position of the governmental activities, the business-type activities, each <br />major fund, and the aggregate remaining fund information of the City of Auburn, King County, <br />Washington, as of December 31, 2007, and the respective changes in financial position and, <br />where applicable, cash flows thereof, for the year then ended in conformity with accounting <br />principles generally accepted in the United States of America. <br />The management's discussion and analysis on pages 15 through 31 and budgetary comparison <br />information on pages 87 through 88 are not a required part of the basic financial statements but <br />are supplementary information required by the Governmental Accounting Standards Board. We <br />have applied certain limited procedures, which consisted principally of inquiries of management <br />regarding the methods of measurement and presentation of the required supplementary <br />information. However, we did not audit the information and express no opinion on it. <br />13 <br />insurance Building, PO Box 40021 -Olympia, Washington 9x504-0021 • (360) 902-0370 • (866) 902-3900 • TDD Rel4y (80(1) 933-6389 <br />0 FAX (360) 753-0646 • http./ltvww,sao.wa,gov
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