FCGMA

Following guidelines set forth by the Governmental Accounting Standards Board, each Biennial Audit archived below is, to the best of the Agency’s ability, designed in a manner that the Agency believes necessary to enhance your understanding of the Agency’s financial position and activities. All financial statement analysis reflected on the reports archived herein has been conducted by Independent Auditors.

The archived financial audit reports are generally organized into two sections: introductory, and financial. Further, Generally Accepted Accounting Principles (GAAP) require that management provide a narrative introduction, overview, discussion, and analysis (MD&A) to accompany the financial statements. The letter of transmittal included with each report is designed to complement the MD&A and should be read in conjunction with it.