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RVCC 2019 NECHE Self-Study

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Table of Contents<br />

INDEPENDENT AUDITOR'S REPORT<br />

Board of Trustees<br />

Community College System of New Hampshire<br />

(A Component Unit of the State of New Hampshire)<br />

We have audited the accompanying financial statements of the business-type activities and the<br />

discretely-presented component unit of the Community College System of New Hampshire (a<br />

Component Unit of the State of New Hampshire) (CCSNH) as of and for the years ended June 30, 2018<br />

and 2017, and the related notes to the financial statements, which collectively comprise CCSNH's basic<br />

financial statements as listed in the table of contents.<br />

Management's Responsibility for the Financial Statements<br />

Management is responsible for the preparation and fair presentation of these financial statements in<br />

accordance with U.S. generally accepted accounting principles; this includes the design, implementation,<br />

and maintenance of internal control relevant to the preparation and fair presentation of financial<br />

statements that are free from material misstatement, whether due to fraud or error.<br />

Auditor's Responsibility<br />

Our responsibility is to express opinions on these financial statements based on our audits. We did not<br />

audit the financial statements of the discretely-presented component unit. Those statements were<br />

audited by another auditor whose report has been furnished to us, and our opinion, insofar as it relates<br />

to the amounts included for the discretely-presented component unit, is based solely on the report of the<br />

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