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Washington State Auditor
Brian Sonntag
INDEPENDENT AUDITOR'S REPORT
June 23, 2008
Mayor
City of Auburn
Auburn, Washington
We have audited the accompanying financial statements of the the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of the
City of Auburn, King County, Washington, as of and for the year ended December 31, 2007,
which collectively comprise the City's basin financial statements as listed in the table of
contents. These financial statements are the responsibility of the City's management. Our
responsibility is to express opinions 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. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures
in the financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the City of Auburn, King County,
Washington, as of December 31, 2007, and the respective changes in financial position and,
where applicable, cash flows thereof, for the year then ended in conformity with accounting
principles generally accepted in the United States of America.
The management's discussion and analysis on pages 15 through 31 and budgetary comparison
information on pages 87 through 88 are not a required part of the basic financial statements but
are supplementary information required by the Governmental Accounting Standards Board. We
have applied certain limited procedures, which consisted principally of inquiries of management
regarding the methods of measurement and presentation of the required supplementary
information. However, we did not audit the information and express no opinion on it.
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Qur audit was performed for the purpose of forming opinions on the financial statements that '
collectively comprise the City's basic financial statements. The accompanying information listed
as combining and individual fund financial statements and schedules on pages 90 through 129 '
is presented for purposes of additional analysis and is not a required part of the basic financial
statements. This information has been subjected to auditing procedures applied in the audit of
the basic financial statements and, in our opinion, is fairly stated, in all material respects, in '
relation to the basic financial statements taken as a whole.
The information identified in the table of contents as the Introductory and Statistical Sections is '
presented for purposes of additional analysis and is not a required part of the basic financial
statements of the City. Such information has not been subjected to the auditing procedures
applied in the audit of the basic financial statements and, accordingly, we express no opinion on '
it.
Sincerely,
BRIAN SONNTAG, CGFM
STATE AUDITOR
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