- Collection:
- Georgia Government Publications
- Serial:
- Sheriffs' Retirement Fund of Georgia, report on review of the financial statements for the fiscal year ended ...
- Title:
- Audit report, Sheriffs' Retirement Fund of Georgia, year ended June 30, 2009
- Creator:
- Georgia. Dept. of Audits and Accounts. State Government Division
- Contributor to Resource:
- Georgia. Department of Audits and Accounts.
- Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2009
- Date of Original:
- 2009/2010
- Subject:
- Financial statements--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Fiscal year ended June 30, 2000, released in 2001?-
Title from cover.
Title fluctuates. Issues where review "is substantially less in scope than an audit in accordance with auditing standards generally accepted in the United States of America" are issued as: Sheriffs' Retirement Fund of Georgia, report on review of the financial statements for the fiscal year ended ... Issues where finances and compliance "were examined to the extent necessary in order to express an opinion" are issued as: Management report, Sheriffs' Retirement Fund of Georgia, a component unit of the state of Georgia. Issues where an audit was conducted "in accordance with auditing standards generally accepted in the United States of America" are issued as: Audit report, Sheriffs' Retirement Fund of Georgia.
Report year covers fiscal year.
Issued by State of Georgia Department of Audits and Accounts.
Fiscal year ended June 30, 2014 (online surrogate); (Georgia Government Publications database, viewed February 8, 2017). - External Identifiers:
- Call Number GA A800 .R1 S46 2008-2009
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bs46-b2008-h2009
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bs46-b2008-h2009
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
STATE OF GEORGIA
Sonny Perdue Governor
AUDIT REPORT SHERIFFS' RETIREMENT FUND
OF GEORGIA YEAR ENDED JUNE 30,2009
Prepared by State Accounting Office
SHERIFFS' RETIREMENT FUND OF GEORGIA
- TABLE OF CONTENTS -
- SECTION I FINANCIAL
Independent Auditor's Report on Basic Financial Statements Accompanied by Required Supplementary Information
Basic Financial Statements Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets Notes to the Financial Statements
Required Supplementary Information Schedule of Funding Progress Schedule of Contributionsfrom the Employer and Other Contributing Entities
- SECTION I1 REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATI'ERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
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SECTION I - FINANCIAL
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DEPARTMEONFTAUDITASND ACCOUNTS 270 Washington St. S.W. Suite 1-156 Atlanta, Georgia 30334
RUSSELWL . HINTON
STATE AUDITOR
(404) 656-2174
February 4,2010
Honorable Sonny Perdue, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the Sheriffs' Retirement Fund of Georgia
and Honorable Tracy Marchman, Secretary - Treasurer
INDEPENDENT AUDJTOR'S REPORT ON BASIC FINANCIAL STATEMENTS ACCOMPANIED BY REQUIRED SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying financial statements of the Sheriffs' Retirement Fund of Georgia, a part of the primary government of the State of Georgia, as of and for the year ended June 30, 2009, as listed in the table of contents. These financial statements are the responsibility of the Fund'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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, 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 Sheriffs' Retirement Fund of Georgia, as of June 30, 2009, and the change in plan net assets available for benefits for the year then ended in conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued a report dated February 4,2010, on our consideration of the Sheriffs' Retirement Fund of Georgia's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That