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WILLIAMS, YOUNG & ASSOCIATES 2401 \A!,s1 BeWine 1111/1-133,1x, • P.O. liox 8700 • Madison, \VI 53706 • 6013-274-1980 • Fax 608-274.-8085 601 Like :3,3,eilLir • Suite 300 • Racine, WI 53403 • 414-n37-1249 • Fax 414-637-3192 INDEPENDENT AUDITORS' REPORT Board of Directors Anoka County Community Action Program, Inc. 1201 89th Avenue, N.E., Suite 345 Blaine, MN 55434 We have audited the accompanying combined balance sheet of Anoka County Community Action Program, Inc. (ACCAP) as of September 30, 1993, and the related combined statements of revenues, expenditures and changes in fund balances and cash flows for the year then ended. These financial statements are the responsibility of Anoka County Community Action Program, Inc.'s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards; Govemment Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget Circular A-133, Audits of Institutions of Higher Education and Other Nonprofit Institutions. Those standards and OMB Circular A-133 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 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. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Anoka County Community Action Program, Inc. as of September 30, 1993, and the results of its operations and its cash flows for the year then ended in conformity with generally accepted accounting principles.