Officers and Members of the Board of Directors
Michigan Rural Letter Carriers’ Association
I have audited the accompanying statement of financial position of Michigan
Rural Letter Carriers’ Association as of and for the year ended June 30, 2007
and the related statement of activities and cash flows for the year then ended.
These financial statements are the responsibility of the Michigan Rural
Letter Carriers’ Association’s management.
My responsibility is to express opinions on these financial statements
based on my audit.
I conducted my audit in accordance with auditing standards generally accepted in
the United States of America. Those
standards require that I plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material
misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. I believe that my
audit provides a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly, in all
material aspects, the financial position of Michigan Rural Letter Carriers’
Association as of June 30, 2007, and the respective changes in financial
position and cash flows, where applicable, thereof for the year then ended, in
conformity with accounting principles generally accepted in the United States of
America.
Respectfully Submitted,
Lisa L. Day
DAY ACCOUNTING & TAX SERVICE
September 14, 2007