2008 Audit Report

WEST PIKELAND TOWNSHIPDecember 31, 2008ROBERT C. BEZGINCERTIFIED PUBLIC ACCOUNTANTWEST PIKELAND TOWNSHIPDECEMBER 31, 2008CONTENTSAuditor's Report ................................................................. 1Management s Discussion and Analysis .......................................MD&A 1Basic financial statements:Government-wide Financial Statements:Statement of Net Assets ....................................................3Statement of Activities ..................................................... 4Fund Financial Statements:Balance Sheet - Governmental Funds ..........................................5Statement of Revenues, Expenditures and Changes in FundBudget and Actual: General Fund ......................................6Reconciliation of the Statement of Revenues, Expenditures, andChanges in Fund Balances of Governmental Funds to theStatement of Activities ............................................... 7Statement of Net Assets - Fiduciary Funds ....................................8Statement of Changes - Fiduciary Funds9Notes to Financial Statements .....................................................10Required Supplementary Information:Schedule of Funding Progress: Uniform Pension Plans ..........................20¶ROBERT C. BEZGINCERTIFIED PUBLIC ACCOUNTANT802 COUNTRY ROADDOWNINGTOWN, PENNSYLVANIA 19335-4455610-873-2288610-873-2134 Faxrcbezgincpa@verizon.netIndependent Auditor's ReportBoard of SupervisorsWest Pikeland ...