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SBA Model Section 504 Procedures for Student Services 2015 Prepared By: Teresa T. Combs Director of Legal & Administrative Training Services Kentucky School Boards Association 260 Democrat Drive Frankfort,
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A notice to readers is a declaration provided by an accountant stating that the financial statements were not audited or reviewed and are presented solely on the basis of information provided by the entity.
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The notice must report that the financial statements were prepared without audit, identify the financial statements, state the responsibility of management for preparing the statements, and include the accountant's name and signature.
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