2007 audit West Pikeland Township

WEST PIKELAND TOWNSHIPDecember 31, 2007ROBERT C. BEZGINCERTIFIED PUBLIC ACCOUNTANTWEST PIKELAND TOWNSHIPDECEMBER 31, 2007CONTENTSAuditor's Report ................................................................. 1Management s Discussion and Analysis ............................................ 2-9Basic financial statements:Government-wide Financial Statements:Statement of Net Assets ...................................................10Statement of Activities ....................................................11Fund Financial Statements:Balance Sheet - Governmental Funds .........................................12Statement of Revenues, Expenditures and Changes in FundBudget and Actual: General Fund .....................................13Reconciliation of the Statement of Revenues, Expenditures, andChanges in Fund Balances of Governmental Funds to theStatement of Activities ..............................................14Notes to Financial Statements .................................................. 15-24¶ROBERT C. BEZGINCERTIFIED PUBLIC ACCOUNTANT802 COUNTRY ROADDOWNINGTOWN, PENNSYLVANIA 19335-4455610-873-2288610-873-2134 Faxrcbezgincpa@verizon.netIndependent Auditor's ReportBoard of SupervisorsWest Pikeland TownshipChester County, PennsylvaniaI have audited the accompanying financial statements of the governmental activities of WestPikeland Township, Pennsylvania as of and for the year ended December 31, 2007, whichcollectively ...