Town of Phippsburg 2012 Annual Report

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2012 ANNUAL REPORT Special Town Meeting Minutes For March 27, 2013 Phippsburg Town Office Special Town Meeting convened from 6:00 p.m. to 6:07 p.m. on March 27, 2013 (15 Voters) Article 1. John M. Young was elected moderator to preside at said meeting. Article 2. It was voted to authorize the Winnegance Alewife Commission to sell the fishing rights of Winnegance lake and waters leading thereto for the 2013 season. Respectfully submitted: John M. Young, Deputy Town Clerk Attest, a true copy: Gloria P. Barnes, Town Clerk Attest, a true copy: John M. Young, Moderator Congratulations to our Biathlon team at HVNC (L) Michael Burpee (R) Devin Dauphin (BL) Kali Pierce (BM) Michaela Burpee (BR) Sierra Wallace Norma Burpee Photos 180
TOWN OF PHIPPSBURG WILLIAM H. BREWER Certified Public Accountant 858 Washington Street P.O. Box 306 Bath, Maine 04530 ------------ (207) 443-9759 (207) 563-5495 INDEPENDENT AUDITORS’ REPORT December 27, 2012 Board of Selectmen Town of Phippsburg 1042 Main Road Phippsburg, Maine 04562 We have audited the accompanying general purpose financial statements of the Town of Phippsburg, as of and for the years ended June 30, 2012 and 2011, which collectively comprise the Town’s basic financial statements as listed in the Table of Contents. These financial statements are the responsibility of the Town of Phippsburg’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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose 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. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Town of Phippsburg as of June 30, 2012 and 2011, and the respective changes in financial position and cash flows, for the years then ended in conformity with accounting principles generally accepted in the United States of America. Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on Schedule A-1 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not 181
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Town of Phippsburg 2012 Annual Report

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