State of Montana, Alcohol And Drug Abuse Division, Department of Institutions : Audit of Alcohol And Drug Abuse Programs 1984

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Deer Lodge, Montana I have examined the financial statements of Powell County Alcoholism Prevention Center, Inc. for the year ended June 30, 1984 and have issued my report thereon dated September 14, 1984.
As part of my examination, I made a study and evaluation of the entity's system of internal accounting control to the extent I considered necessary to evaluate the system as required by generally accepted auditing standards. The purpose of my study and evaluation was to determine the nature,
...timing, and extent of the auditing procedures necessary for expressing an opinion on the entity's financial statements. My study and. evaluation was more limited than would be necessary to express an opinion on the system of internal accounting control taken as a whole.
The management of Powell County Alcoholism Prevention Center, Inc. is responsible for establishing and maintaining a system of internal accounting control. In fulfilling this responsibility, estimates and judgments by m.anagement are required to assess the expected benefits and related costs of control procedures.


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