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Auditor’s Report
TO THE MEMBERS OF THE SASKATCHEWAN INDIAN GAMING AUTHORITY INC.
We have audited the accompanying financial statements of the Saskatchewan Indian Gaming Authority
Inc., which comprise the balance sheet as at March 31, 2011, and the statements of gaming operations,
deficit, and cash flows for the year then ended, and a summary of significant accounting policies and other
explanatory information.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with Canadian generally accepted accounting principles, and for such internal control as
management determines is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted
our audit in accordance with Canadian generally accepted auditing standards. Those standards require that
we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
in the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation
and fair presentation of the financial statements in order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s
internal control. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as well as evaluating the overall presentation
of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Saskatchewan Indian Gaming Authority Inc. as at March 31, 2011, and its financial performance and cash
flows for the year then ended in accordance with Canadian generally accepted accounting principles.
Chartered Accountants
Saskatoon, Saskatchewan
June 10, 2011
Deloitte & Touche LLP
122 1st Ave. S.
Suite 400, PCS Tower
Saskatoon SK S7K 7E5
Canada
Tel: (306) 343-4400
Fax: (306) 343-4480
www.deloitte.ca