BUILDING MANAGEMENT COMMITEE, HATTISAR

1. G.B.K.C. & Associates
Registered Auditor “B”
(COP – 2849, Firm-3084)
Kathmandu Nepal
Email address: - kc_ganesh7@hotmail.com
INDEPENDENT FINAL AUDITOR’S REPORT
TO
THE MEMBERS
OF
BUILDING MANAGEMENT COMMITTEE, HATTISAR
We have audited the accompanying financial statement of Building Management Committee, Hattisar for
the years 2009/10, 2010/011 & 2011/012 of regular and construction expenditure for 2008 to 2012.
We conducted our audit in accordance to standard audit practice. Those practices require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statement is 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 presentation of financial statement. We
believe our audit provides a reasonable basis for our opinion.
As per the requirement of the assigned tasks we proceeds as follow:
 We have obtained information and explanations, which, to the best of our knowledge and belief, were
necessary for the purpose of our audit;
 In our opinion, proper books have been kept by the committee so far as appears from our examination
of such books;
 In our opinion, the financial statement, dealt with by this report are in agreement with the books
maintained by the committee;
 In our opinion, so far as appeared from our examination of the books, the function of the committee
has been conducted satisfactorily; and
 to the best of our knowledge and in accordance with explanations given to us and from our
examination of the books of the company necessary for the purpose of our audit, we have not come
across cases where any employees have acted contrary to the provisions of law, or committed any
misappropriation or caused loss or damage to the committee
In our opinion, the financial statement referred to above presents fairly in all material respects, the Fund
Accountability Statement and the Balance Sheet for the year then ended in accordance with the terms of the
agreements and in conformity with the basis of accounting described in Notes to the financial statement.
Ganesh Bahadur KC
For: G.B.K.C & Associates
Registered Auditor
Kathmandu