Audits

State law requires that all general-purpose governments and special districts publish each year a complete set of financial statements in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public accountants. Leucadia Wastewater District meets this requirement by submitting the Comprehensive Annual Financial Report (CAFR). The goal of the financial audit is to provide reasonable assurance to the Board of Directors and the District’s ratepayers that the financial statements of the District are free of material misstatement. For the District’s most recent CAFR ending June 30, 2011, an independent audit conducted by Diehl Evans & Company rendered an unqualified report indicating that the financial statements are fairly represented in conformity with GAAP.

LWD FY 2009 Financial Audit PDF (2.7 mb)

LWD FY 2010 Financial Audit PDF (710 kb)

LWD FY 2011 Financial Audit PDF (2.38 mb)