Seabrook (N.H.).

Annual reports of the Town of Seabrook, New Hampshire (Volume 2003) online

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86




Plodzik & Sanderson

Professional Association/Accountants & Auditors
193 North Main Street » Concord « New Hampshire » 03301-5063 » 603-225-6996 » FAX-224-1380



INDEPENDENT A UDITOR 'S REPORT



To the Members of the

Board of Selectmen and Town Manager
Town of Seabrook
Seabrook, New Hampshire

We have audited the accompanying general purpose financial statements of the Town of Seabrook, New Hampshire
as of and for the year ended December 31, 2002 as listed in the table of contents. These general purpose financial
statements are the responsibility of the Town's management. Our responsibility is to express an opinion on these
general purpose financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general
purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in die 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.

The general purpose financial statements referred to above do not include the general fixed assets account group which
should be included in order to conform with accounting principles generally accepted in the United States of America.
As is the case with most municipal entities in the State of New Hampshire, the Town of Seabrook has not maintained
historical cost records of its fixed assets. The amount that should be recorded in the general fixed assets account group
is not known.

In our opinion, except for the effect on the financial statements of the omission described in the preceding paragraph,
the general purpose financial statements referred to above present fairly, in all material respects, the financial position
of the Town of Seabrook as of December 31, 2002, and the results of its operations and the cash flows of its
nonexpendable trust funds for the year then ended in conformity with accounting principles generally accepted in the
United States of America.

Our audit was made for the purpose of forming an opinion on the general purpose financial statements of the Town
of Seabrook taken as a whole. The combining and individual fund financial statements listed as schedules in the table
of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial
statements of the Town of Seabrook. Such information has been subjected to the auditing procedures applied in the
audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in
relation to the general purpose financial statements taken as a whole.



March 7, 2003 ..



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Online LibrarySeabrook (N.H.)Annual reports of the Town of Seabrook, New Hampshire (Volume 2003) → online text (page 12 of 13)