This information is management’s responsibility, and derive(s) from and relate directly to the underlying accounting and records used to prepare the basic financial statements. We subjected this information to the auditing procedures we applied to the basic financial statements. We also applied certain additional procedures, including comparing and reconciling this information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves in accordance with auditing standards generally accepted in the United States of America. As discussed in the Basis for Adverse Opinion on the Aggregate Discretely Presented Component Units and Qualified Opinion on the Aggregate Remaining Fund Information paragraph, this information omits data generally accepted accounting principles requires for Discretely Presented Component Units. in our opinion, except as discussed in the Basis for Adverse Opinion on the Aggregate Discretely Presented Component Units and Qualified Opinion on the Aggregate Remaining Fund Information paragraph, the combining and individual fund statements and schedules for the remaining fund information is fairly stated in all material respects in relation to the financial statements as a whole. in our opinion the combining [and individual] fund statements [and schedules] for [identify major funds not affected by the previously described adverse and qualified opinions] and for business-type activities are fairly stated in all material respects in relation to the financial statements as a whole. We did not subject the introductory section and statistical section information to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion or any other assurance on it / them. (Omit paragraph if no information” included.) “other Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated [REPORT DATE], on our consideration of the Government’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. While we did not opine on the internal control over financial reporting or on compliance, that report describes the scope of our internal control testing over financial reporting and compliance, and the results of that testing, and does not opine on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Government’s internal control over financial reporting and compliance. Dave Yost Auditor of Columbus, Ohio [REPORT DATE]
This information is management’s responsibility, and derive(s) from and relate directly to the underlying accounting and records used to prepare the basic financial statements. We subjected this information to the auditing procedures we applied to the basic financial statements. We also applied certain additional procedures, including comparing and reconciling this information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves in accordance with auditing standards generally accepted in the United States of America. As discussed in the Basis for Adverse Opinion on the Aggregate Discretely Presented Component Units and Qualified Opinion on the Aggregate Remaining Fund Information paragraph, this information omits data generally accepted accounting principles requires for Discretely Presented Component Units. in our opinion, except as discussed in the Basis for Adverse Opinion on the Aggregate Discretely Presented Component Units and Qualified Opinion on the Aggregate Remaining Fund Information paragraph, the combining and individual fund statements and schedules for the remaining fund information is fairly stated in all material respects in relation to the financial statements as a whole. in our opinion the combining [and individual] fund statements [and schedules] for [identify major funds not affected by the previously described adverse and qualified opinions] and for business-type activities are fairly stated in all material respects in relation to the financial statements as a whole. We did not subject the introductory section and statistical section information to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion or any other assurance on it / them. (Omit paragraph if no “other information” included.) Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated [REPORT DATE], on our consideration of the Government’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. While we did not opine on the internal control over financial reporting or on compliance, that report describes the scope of our internal control testing over financial reporting and compliance, and the results of that testing, and does not opine on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Government’s internal control over financial reporting and compliance. Dave Yost Auditor of Columbus, Ohio [REPORT DATE]