General purpose financial statements for the years ended June 30, ... : and independent auditors' report and independent auditors' report on internal controls and compliance for the year ended June 30, ... PDF
Preview General purpose financial statements for the years ended June 30, ... : and independent auditors' report and independent auditors' report on internal controls and compliance for the year ended June 30, ...
CERTIFIED PUBL ACCOUNTAN,'T-<!S^X:-:.,-;i!;:ki!!:i;jr:%::-i;;;:!i::: N C E 9 2 3 1 ccf\ fa> I. [ 312Dbb D273 VbfiM I MASSACHUSETTS CONVENTION CENTER AUTHORITY GENERAL PURPOSE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1999 AND INDEPENDENT AUDITOR'S REPORT AND INDEPENDENT AUDITOR'S REPORTS ON INTERNAL CONTROLS AND COMPLIANCE FOR THE YEAR ENDED JUNE 30. 1999 DIPE COMPANY CPAS MASSACHUSETTS CONVENTION CENTER AUTHORITY GENERAL PURPOSE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1999 AND INDEPENDENT AUDITOR'S REPORT AND INDEPENDENT AUDITOR'S REPORTS ON INTERNAL CONTROLS AND COMPLIANCE FOR THE YEAR ENDED JUNE 30. 1999 MASSACHUSETTS CONVENTION CENTER AUTHORITY TABLE OF CONTENTS YEAR ENDED JUNE 30. 1999 Pages Independent Auditor's Report on General Purpose Financial Statements & 2 1 Independent Auditor's Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 3 & 4 General Purpose Financial Statements for the Year Ended June 30, 1999 Combined Balance Sheets 5 & 6 Combined Statements of Revenues, Expenses and Changes Fund Balances/Retained in Earnings (Deficit) 7 Combined Statements of Cash Flows 8 & 9 Notes to General Purpose Financial Statements 10-30 Digitized by the Internet Archive 2012 with funding from in Member Boston Library Consortium Libraries http://archive.org/details/generalpurposefi1999mass CERTIFIED PUBLIC ACCOUNTANTS SINCE 1923 DIPESA & COMPANY CPAS INDEPENDENT AUDITOR'S REPORT To the Members of Massachusetts Convention Center Authority Ladies and Gentlemen: We have audited the accompanying general purpose financial statements of the Massachusetts Convention Center Authority (the "Authority"), a component unit of the Commonwealth of Massachusetts, as of June 30, 1999, and for the year then ended, listed in the foregoing Table of Contents. These general purpose financial statements are the responsibility of the Authority's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audits in accordance with generally accepted auditing standards and 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 examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by We management, as well as evaluating the overall financial statement presentation. believe that our audit provides a reasonable basis for our opinion. In our opinion, such general purpose financial statements referred to above present fairly, in all material respects, the financial position of the Authority at June 30, 1999, and the results of its operations and its cash flows for the year then ended, in conformity with generally accepted accounting principles. -1 - 38ChauncyStreet Suite401 Boston. Massachusetts 02111 [email protected] Telephone 617-423-3555 Fax 617-423-3556 In accordance with Government Auditing Standards, we have also issued a report dated September 30, 1999 on our consideration of the Authority's internal control over financial reporting and our tests of its compliance with laws and regulations. The year 2000 supplementary information presented as Note 14 on pages 29 and 30 is not a required part of the basic financial statements but is supplementary information We required by the Governmental Accounting Standards Board. have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and do not express an opinion on it. In addition, we do not provide assurance that the Massachusetts Convention Center Authority is or will become year 2000 compliant, that year 2000 remediation efforts will be successful in whole or in part, or that parties with which the Massachusetts Convention Center Authority does business are or will become year 2000 compliant. Respectfully submitted, PESA & COMPANY Dl Certified Public Accountants\ (T September 30, 1999
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