Seal of the Auditors of Public Accounts

CERTIFICATION
BY
AUDITORS OF PUBLIC ACCOUNTS

As required by Section 2-90 of the General Statutes of the State of Connecticut we have examined the financial statements of the State's civil list funds as presented in the accompanying Report of the State Comptroller to the Governor for the fiscal year ended June 30, 1997. Our examination was made for the purpose of verifying the accuracy and consistency of the financial statements as they relate to the supporting central accounting records. Our examination included such tests of the accounting records and such other procedures as we considered necessary in the circumstances.

As discussed in the inside cover to the Comptroller's report, the State of Connecticut prepares its civil list financial statements on a prescribed basis of accounting that demonstrates compliance with the modified cash basis and budget laws of the State of Connecticut, which is a comprehensive basis of accounting other than generally accepted accounting principles.

The financial statements referred to above present only the civil list funds of the State of Connecticut and are not intended to present fairly the financial position and results of operations of the State of Connecticut in conformity with generally accepted accounting principles.

In our opinion, based on our examination of the aforementioned central accounting records, the financial statements referred to above present fairly, in all material respects, the financial position of the State's civil list funds as of June 30, 1997, and the results of operations of such funds for the year then ended on the basis of accounting described in the inside cover to this report.

 

Kevin P. Johnston
Auditor of Public Accounts
Robert G. Jaekle
Auditor of Public Accounts
October 27, 1997
State Capitol
Hartford, Connecticut

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