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Summary of Oigs Audit Report

By Environmental Protection Agency

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Book Id: WPLBN0000217320
Format Type: PDF eBook
File Size: 0.2 MB
Reproduction Date: 2007

Title: Summary of Oigs Audit Report  
Author: Environmental Protection Agency
Volume:
Language: English
Subject: Ecology, Natural resource issues, Environemtal protection
Collections: Environmental Awareness Library Collection
Historic
Publication Date:
Publisher: United States Environmental Protection Agency

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Agency, E. P. (n.d.). Summary of Oigs Audit Report. Retrieved from http://www.worldpubliclibrary.org/


Description
Excerpt: We have audited the consolidating balance sheets of the U.S. Environmental Protection Agency (EPA, or the Agency) and its subsidiary funds, the Superfund Trust Fund (Superfund) and All Other Appropriated Funds (All Other), as of September 30, 2003 and 2002, and the related consolidating statements of net cost, changes in net position and financing, and consolidated statements of net cost by goal, custodial activity, and combined statements of budgetary resources for the years then ended. These financial statements are the responsibility of EPA?s management. Our responsibility is to express an opinion on these financial statements based upon our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial statements contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin 01-02, Audit Requirements for Federal Financial Statements. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. 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.

 

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