Tuesday, March 31, 2015
Independent Auditor’s Report
To the Members of the Board of Health,
Wellington-Dufferin-Guelph Public Health,
Wee Talk - Preschool Speech and Language Program,
We have audited the accompanying financial statements of Wellington-Dufferin-Guelph Public Health
Wee Talk - Preschool Speech and Language Program, which comprise the balance sheet as at March 31,
2015, and the statement of operations and due to province for the year then ended, and a summary of
significant accounting policies and other explanatory information. These financial statements have been
prepared by management of Wellington-Dufferin-Guelph Public Health based on the financial reporting
provisions of the Ministry of Children and Youth Services funding agreement.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Ministry of Children and Youth Services funding agreement, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
In our opinion, the financial statements present fairly, in all material respects, the financial position of Wellington-Dufferin-Guelph Public Health Wee Talk - Preschool Speech and Language Program as at March 31, 2015, and the results of its operations for the year then ended in accordance with the financial reporting provisions of the Ministry of Children and Youth Services funding agreement.
Basis of Accounting and Restriction on Distribution and Use
Without modifying our opinion, we draw attention to Note 2 to the financial statements which describes the basis of accounting. The financial statements are prepared to assist the Wellington-Dufferin-Guelph Public Health Wee Talk - Preschool Speech and Language Program to comply with the financial reporting provisions of the Ministry of Children and Youth Services funding agreement. As a result, these financial statements may not be suitable for another purpose. Our report is intended solely for the Ministry of Children and Youth Services and members of the Board of Health and should not be distributed to or used by parties other than the Ministry of Children and Youth Services or members of the Board of Health.
Chartered Professional Accountants, Chartered Accountants
Licensed Public Accountants
June 23, 2015