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KPMG Peat Marwick Thorne <br />Chartered Accountants <br /> <br />500 Canada Building <br />374 Ouellette Avenue <br />Windsor Ontario N9A 1A8 <br /> <br />Telephone (519) 258-8404 <br /> <br />Telefax (519) 259 1535 <br /> (519) 259-1530 <br /> <br />AUDITORS' REPORT <br /> <br />To the Warden and Members of Council of the Corporation of the County of Essex: <br /> <br />We have audited the consolidated balance sheet of the Corporation of the County of Essex as at <br />December 31, 1994 and the consolidated statement of operations for the year then ended. These <br />financial statements are the responsibility of the County's management. Our responsibility is to <br />express an opinion on these financial statements based on our audit. <br /> <br />We conducted our audit in accordance with generally accepted auditing standards. Those standards <br />require that we plan and perform an audit to obtain reasonable assurance whether the financial <br />statements are free of material misstatement. An audit includes examining, on a test basis, evidence <br />supporting the amounts and disclosures in the financial statements. An audit also includes assessing <br />the accounting principles used and significant estimates made by management, as well as evaluating <br />the overall financial statement presentation. <br /> <br />In our opinion, these consolidated financial statements present fairly, in all material respects, the <br />financial position of the County as at December 31, 1994 and the results of its operations for the year <br />then ended in accordance with the accounting principles disclosed in note 1 to the financial <br />statements. <br /> <br />Our audit was conducted for the purpose of forming an opinion on the basic financial statements <br />taken as a whole. The current year's supplementary information included in Schedules 1 and 2 is <br />presented for the purposes of additional analysis and is not a required part of the basic financial <br />statements. Such supplementary information has been subjected to the auditing procedures applied <br />in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in <br />relation to the basic financial financial statements taken as a whole. <br /> <br />Chartered Accountants <br /> <br />Windsor, Canada <br />June 2, 1995 <br /> <br /> <br />