Annual report of the Town of Hampton, New Hampshire

Bigelow & Company
Certified Public Accountants, P.C.
The Board of Commissioners
Hampton Beach Village District
Hampton, New Hampshire 03842
We have audited the general purpose financial statement and the combined
financial statement of the Hampton Beach Village District as of December 31,
1991 and as of the year ended as listed in the table of contents. These
financial statements are the responsibility of the Hampton Beach Village
District's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing
standards. The 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 opinion.
As described more fully in Note 1, the financial statements referred to above
omit the general fixed asset account group, which should be included to
conform with generally accepted accounting principles.
In our opinion, except that the omission of the general fixed asset account
group described above results in an incomplete presentation, the financial
statements referred to above present fairly, in all material respects, the
financial position of the Hampton Beach Village District as of December 31,
1991, and the results of its operations, changes in their fund balances and
cash flows for the year then ended in conformity with generally accepted
accounting principles.
912 UNION STREET
MANCHESTER, NH 03104
TWO HARBOUR PLACE
PORTSMOUTH, NH 03801
LAFAYETTE ROAD
SEABROOK, NH 03874
(603) 627-7659
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