FY2016 CCDOA Financial Report as of 6302016.pdf - page 21

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Emphasis of Matter
As discussed in Note 1, the financial statements of the Department are intended to present the financial
position, the changes in financial position and cash flows of only that portion of the business-type
activities and each major fund of Clark County, Nevada that is attributable to the transactions of the
Department. They do not purport to, and do not, present fairly the financial position of Clark County,
Nevada as of June 30, 2016 and 2015, the changes in its financial position, or where applicable, its cash
flows for the years then ended in conformity with accounting principles generally accepted in the United
States of America. Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis, Schedule of Other Postemployment Benefits Funding Progress, Schedule of
Proportionate Share of Net Pension Liability, and Schedule of Defined Benefit Plan Contributions and the
related notes on pages 10 through 37 and pages 121 through 123 be presented to supplement the
accompanying financial statements. Such information, although not a part of the financial statements, is
required by the Governmental Accounting Standards Board, who considers it to be an essential part of
financial reporting for placing the financial statements in an appropriate operational, economic, or
historical context. We have applied certain limited procedures to the required supplementary information
in accordance with auditing standards generally accepted in the United States of America, which
consisted of inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, the financial statements, and
other knowledge we obtained during our audit of the financial statements. We do not express an opinion
or provide any assurance on the required supplementary information because the limited procedures do
not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming an opinion on the Department’s financial statements.
The introductory section, supplementary information, and statistical section are presented for purposes of
additional analysis and are not a required part of the financial statements.
The Schedule of Insurance Coverage, Schedule of Airport Revenue Bond Debt Service Coverage,
Schedule of Cash Receipts and Disbursements – Restricted Accounts, and Schedule of Operating
Revenues and Expenses by Cost Center are the responsibility of management and were derived from and
relate directly to the underlying accounting and other records used to prepare the financial statements.
Such information has been subjected to the auditing procedures applied in the audit of the financial
statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the financial statements or to the
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United State of America. In our opinion, the supplementary information is
fairly stated in all material respects in relation to the financial statements taken as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audits of the financial statements and, accordingly, we do not express an opinion or provide any assurance
on them.
Other Reporting Required by
Government Auditing Standards
In accordance with
Government Auditing Standards
, we have also issued our report dated October 31,
2016 on our consideration of the Department’s internal control over financial reporting and on our tests of
its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
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