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Palm beach country, Florida note to the financial statement September 30, 2008_part9

Báo cáo của Kiểm toán viên độc lập Sharon danh dự R. Bock Clerk & Kiểm soát viên Palm Beach County, Florida Chúng tôi đã kiểm toán báo cáo tài chính của mỗi quỹ lớn, và các thông tin tổng hợp kinh phí còn lại của Thư Ký & Kiểm soát viên, Palm Beach County, Florida (Thư Ký ""), và cho năm kết thúc ngày 30 tháng 9 năm 2008, như được liệt kê trong bảng của nội dung. | McGIadreyS Pullen Certified Public Accountants Independent Auditor s Report The Honorable Sharon R. Bock Clerk Comptroller Palm Beach County Florida We have audited the accompanying financial statements of each major fund and the aggregate remaining fund information of the Clerk Comptroller Palm Beach County Florida the Clerk as of and for the year ended September 30 2008 as listed in the table of contents. These financial statements are the responsibility of the Clerk 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 and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. 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. As discussed in Note 1 the financial statements referred to above have been prepared for the purpose of complying with Section 218.39 Florida Statutes and Section 10.557 3 Rules of the Auditor General for Local Governmental Entity Audits. These financial statements are not intended to be a complete presentation of the financial position of the Clerk as of September 30 2008 and changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States. In our opinion the financial statements referred to above present fairly in all material respects the .