Quỹ: Chúng tôi đã kiểm toán báo cáo tài chính của Quỹ trách nhiệm Trans-Alaska Pipeline ("Quỹ") cho năm kết thúc vào ngày 31 Tháng Mười Hai năm 1990, và đã phát hành báo cáo của chúng tôi ngày 24 tháng 9 năm 1991, trong đó bao gồm một đoạn giải thích đề cập đến dự phòng thảo luận Ghi chú 4 và 5 cho các báo cáo tài chính. | Auditors Report on Internal Control Structure Deloitte Touche __ XX 1000 Wilshire Boulevard Telex 910 3214090 Los Angeles. California 90017-2472 Facsimile 213 688-0100 Telephone 213 688-0800 To the Board of Trustees of Trans-Alaska Pipeline Liability Fund We have audited the financial statements of the Trans-Alaska Pipeline Liability Fund the Fund for the year ended December 31 1990 and have issued our report thereon dated September 24 1991 which included an explanatory paragraph referring to contingencies discussed in Notes 4 and 5 to these financial statements. Our audit was made in accordance with generally accepted accounting standards and the standards for financial audits contained in the United States General Accounting Office Government Audit Standards 1988 Revision . In planning and performing our audit of the Fund s financial statements we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. The Fund s management is responsible for establishing and maintaining a system of internal accounting control. In fulfilling this responsibility estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of a system are to provide management with reasonable but not absolute assurance that assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance with management s authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. For purposes of this report we classified the Fund s significant internal controls into the following control areas Receipts and disbursements Claims and accruals We obtained an understanding
