PEACE BRIGADES INTERNATIONAL GUATEMALA PROJECT AUDIT REPORT 2008 FINANCIAL STATEMENTS GUATEMALA, OCTOBER 2009 1 1 This is trial version CONTENTS A B 1. 2. C. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. REPORT OF THE INDEPENDENT PUBLIC ACCOUNTANT AND AUDITOR AUDITED FINANCIAL STATEMENTS Balance Sheet Income Statement NOTES TO THE FINANCIAL STATEMENTS General Information about the Organization Source Documents and Scope of the Audit Accounting Procedures Name on the Audited Financial Statements Currency Income Arrangement of Balance Sheet Items Arrangement of Income Statement Items Internal control Tax Issues and Compliance 11. Letter to Management PAGE 3 5 5 6 7 7 8 8 9 9. | Lie. JOSE FRANCISCO SUBUYUJ BOC 3ra. Avenida 11-18 Zona 1 Edificio Echeverria Nivel - Telefax 5021 2251-1948 Ỵ 5037-3055 MSN Email fsubuyuj@hotmail com Guatemala Guatemala PEACE BRIGADES INTERNATIONAL GUATEMALA PROJECT AUDIT REPORT 2008 FINANCIAL STATEMENTS GUATEMALA OCTOBER 2009 This is trial version C ficina 23. 2do Nivel - Telefax 502 2251-1948 y 5037-3055 MSN Em ail fsubuyuj@hotmail com Guatemala Guatemala CONTENTS PAGE A REPORT OF THE INDEPENDENT PUBLIC ACCOUNTANT AND AUDITOR 3 B AUDITED FINANCIAL STATEMENTS 5 1. Balance Sheet 5 2. Income Statement 6 C. NOTES TO THE FINANCIAL STATEMENTS 7 1. General Information about the Organization 7 2. Source Documents and Scope of the Audit 8 3. Accounting Procedures 8 4. Name on the Audited Financial Statements 9 5. Currency 9 6. Income 9 7. Arrangement of Balance Sheet Items 10 8. Arrangement of Income Statement Items 12 9. Internal control 14 10. Tax Issues and Compliance 16 11. Letter to Management 18 2 This is trial version Oficina 23. 2do Nivel Telefax 502Ì 2251-1948 y 5037-3055 MSN Email fsubuyuj@hotmail com Guatemala Guatemala A REPORT OF THE INDEPENDENT PUBLIC ACCOUNTANT AND AUDITOR Administrative Body Peace Brigades International Dear Sirs I have audited the attached financial statements of the organization Peace Brigades International - Guatemala Project which include the Balance Sheet to 31 December 2008 and the Income Statement for the period 1 January to 31 December 2008. The administrative body of Peace Brigades International - Guatemala Project is responsible for the reasonable preparation and presentation of the aforementioned financial statements which were drawn up in accordance with the accounting procedures described in Note 3 of this report. The responsibilities of the administrative body of Peace Brigades International - Guatemala Project include developing implementing and maintaining the corresponding internal controls over the reasonable preparation
