2015-Financial Report-County: Douglas

Attached is Douglas County’s re-issued CAFR. Please see the note below. Emphasis of Matter – Financial Statement Revisions Subsequent to the issuance of our report on these financial statements, we discovered that the Fire Protection Services & EMS Fund should have been reported as a major fund. The following pages have been revised: Pages 29, 31, 34, 87, 88, 89, 90, 91 and 92. Also, note disclosures on pages 41, 53, 54, 69 and 70 have been corrected to include detail information about the Fire Protection Services and EMS Fund. The unnumbered page preceding page 89 that briefly describes the non-major governmental funds has been revised to remove the explanation of the Fire Protection Services & EMS Fund. Page 23 of the Management Discussion and Analysis has been revised to include a summary of the financial analysis of the Fire Protection Services & EMS Fund. Our opinion is not modified with respect to this matter.