Chinook Regional Library

 

To the Board of the Chinook Regional Library

 

The accompanying synopsis of combined financial statements has been prepared from the statement of financial position of the Chinook Regional Library as at December 31, 2004 and the statements of financial activities and changes in financial position for the year then ended on which we expressed an opinion without reservation in our report dated February 1, 2005. The fair summarization of the complete financial statements is the responsibility of management. Our responsibility is to report on the summarized financial statements.

 

In our opinion, the accompanying financial statements fairly summarize, in all material respects, the related complete financial statements in accordance with the criteria set out by the Canadian Institute of Chartered Accountants.

 

The summarized financial statements do not contain all the disclosures required by generally accepted accounting principles and do not conform in some respects to the recommendations of the Public Sector Accounting and Auditing Board. Readers are cautioned that these financial statements may not be appropriate for their purposes. For more information on the entity’s financial position, results of operations and changes in fund balances, reference should be made to the related complete financial statements.

 

Chartered Accountants

Swift Current, Saskatchewan

February 1, 2005