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Complete Report - Fayette County Government

Complete Report - Fayette County Government

II NICHOLS, Board

II NICHOLS, Board ofCommissioners Fayette County, Georgia Fayetteville, Georgia CAULEY & ASSOCIATES, LLC A Pr ofessi o na l S e rvices F ir m of: C erti fi e d Pub l ic Acco un ta nts Ce rt i f i e d In t ern al A u d itors Ce rt ified G ove rnment Au d iting P rofe s s i o n a l s Ce rtified Financ ial Planners n,1 Certified Valuation Analysts Atlanta . Clarkesv ille . Dublin . Warner Robins www.nichclscauley.com INDEPENDENT AUDITOR'S REPORT REPLY TO: 2800 Century Pkwy, Suite 900 Atlanta. Georgia30345 404-214- 1301 FAX 404-214- 1302 We have audited the accompanying financial statements of the Fayette County Water System (the System), an enterprise fund of Fayette County, Georgia (the County) as of June 30, 2012, 'and for the year then ended , as listed in the table of contents. These financ ial statements are the responsibility of the County 's management. Our responsibility is to expre ss an opinion on these financial statements based on our audit. We conducted our audit in accordance with aud iting 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 misstatements. An audit includes exam ining, 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 opinion. As discussed in Note 1., the financial statements present only the System and do not purport to, and do not, present fairly the financial position of the County, as of June 30, 2012, and the changes in financial position, or, where applicable, its cash flows for the year then ended in conformity with accounting princip les generally accepted in the United States ofAmerica. In our opinion, the financial statements referred to above present fairly, in all materia l respects, the financial position of the System, as of June 30, 2012, and the changes in financial position and cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States ofAmerica. Accounting principles generally accepted in the United States of America require that the Management's Discussion and Ana lysis and Required Supplementary Information on pages 3 through 6 and 29 be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accou nting Standards Board, who considers it to be an essential part of financi al reporting for placing the basic financial statements in an appropriate operational, economic, and historical context. We have applied certain limited procedures to Management's Discussion and Analysis and Required - 21 -

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