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o � <br /> GEO. S. OL1VE & C0.� <br /> CERTIFIED PU9LtC ACCOUNTANTS <br /> INDSPHNDSNT AIIDZTOR'S RBPORT <br /> The Honorable Membera of City Couacil <br /> City of Decatur <br /> Decatur, Illinois: <br /> We have audited the accaa�paaying general-purpose financial statements of the <br /> -�� City of Decatuz, Illinois, as of aad for the year ended April 30, I995, as <br /> listed in the table of contents. These general-purpose financial statemeats <br /> are the respoasibility of the City�s a�aaagement. Qur responsibility is to <br /> expreas an opinion on these general-puzpose financial statements based on our <br /> audit. <br /> We conducted our audit in accordance vrith generally accepted auditing <br /> standards aad �-�rnmeat Auditina Starsdards, issued by the Com�troller General <br /> of the IIaited States. Those staadarda require that we plaa azid perform the <br /> audit to obtain reasonable assurance a.bout whether the general-purpose <br /> finaacial statements are free of material misatatement. Aa audit includea <br /> examining, on a test basis, evidence supportinq the amouats and disclosurea in <br /> the general-purpose financial statements. Ari audit also includes assessing <br /> the accouating principles used and siqaificant eatimates made by asanagemeat, <br /> as well ae evaluating the overall general-puzpose financial statement <br /> presentation. We believe that our audit provides a reasonable basis for our <br /> opinioa. <br /> In our opi.nioa, the general-puzpose fina.ncial statements referzed to above <br /> present fairly, in all material respects, the fina.ncial position of the City <br /> of Decatur, Illinois, as of April 30, 1995, aad the results of its operatioas <br /> and cash floas of its praprietary fund types for the year then ended in <br /> coa£ormity with generally accepted accounting principles. <br /> Zn accordaace r�ith �overnment Auditina Standards, we have also issued a report <br /> dated September 14, 1995, oa our consideratioa of the City's intemal coatrol <br /> stzucture and a report dated September 14, 1995, on its cocq�liance with Iaws <br /> and regulationa. <br /> -1- <br /> 240 NOF�H CHUi�CFI STF�7,P.O.80X 273d.0�'f1TUR.ILLJNdB 82Q22 (217)d2&2�11 FAX;(21�4258108 <br /> TfL1DE CaYifiE 9011TH.100 TRADE CFNTTaE ORNE.SUrtE 403.p�IAMPA16N1.IWNd3 81820 f21713�50866 FI1X;(217)3�3,9848 <br /> OFFlCE9 LACATED�N INOIANA ANO tILINOI3 MEMBEi10f MOORE9 ROWtANO INTERNATIONAL <br />