| Audit Info
INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Loaves & Fishes Family Kitchen
(A California Nonprofit Public Benefit Corporation)
San Jose, California
We have audited the accompanying statement
of financial position of Loaves & Fishes Family Kitchen
(a California nonprofit public benefit corporation) as of
June 30, 2005, and the related statements of activities, functional
expenses, and cash flows for the year then ended. These financial
statements are the responsibility of the Organization's management.
Our responsibility is to express an opinion on these financial
statements based on our audit. The prior year summarized comparative
information has been derived from the Organization's financial
statements for the year ended June 30, 2004
and, in our report dated September 13
2004, we expressed an unqualified opinion on those
statements.
We conducted our audit in accordance with auditing
standards generally accepted in the United States of America
and the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Controller
General of the United States. Those standards require that
we 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.
We believe that our audit provides a reasonable basis for
our opinion.
In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial
position of Loaves & Fishes Family Kitchen as of June
30, 2005, and the changes in its net assets and its cash flows
for the year then ended in conformity with accounting principles
generally accepted in the United States of America.
In accordance with Government Auditing
Standards, we have also issued our report dated
August 25, 2005, on our consideration of Loaves & Fishes Family
Kitchen's internal control over financial reporting and on
our tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements and other matters.
The purpose of that report is to describe the scope of our
testing of internal control over financial reporting and compliance
and the results of that testing, and not to provide an opinion
on the internal control over financial reporting or on compliance.
That report is an integral part of an audit preformed in accordance
with Government Auditing Standards and should be
considered in assessing the results of our audit.
BERGER/LEWIS ACCOUNTANCY
CORPORATION
San Jose, California
August 25, 2005
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