Financial Statements Audit Report Lake Whatcom Water and Sewer District Whatcom County

Washington State Auditor’s Office Financial Statements Audit Report Lake Whatcom Water and Sewer District Whatcom County Audit Period January 1, 2009 through December 31, 2009 Report No. 1004531 Issue Date November 15, 2010 Washington State Auditor Brian Sonntag November 15, 2010 Board of Commissioners Lake Whatcom Water and Sewer District Bellingham, Washington Report on Financial Statements Please find attached our report on the Lake Whatcom Water and Sewer District’s financial statements. We are issuing this report in order to provide information on the District’s financial condition. Sincerely, BRIAN SONNTAG, CGFM STATE AUDITOR Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  (360) 902-0370  TDD Relay (800) 833-6388 FAX (360) 753-0646  http://www.sao.wa.gov Table of Contents Lake Whatcom Water and Sewer District Whatcom County January 1, 2009 through December 31, 2009 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters in Accordance with Government Auditing Standards ................. 1 Independent Auditor’s Report on Financial Statements .............................................................. 3 Financial Section ........................................................................................ 5 Independent Auditor’s Report on ...