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Iscal Year 1997" BACKGROUND: The subject report provides the results of our audit. DISCUSSION: The Office of Inspector General audited the Department's Consolidated Statement of Financial Position as of September 30, 1997, and the related Consolidated Statement of Operations and Changes in Net Position for the year then ended. In the opinion of the Office of Inspector General, these financial statements present fairly, in all material respects, the financial position of the Department as of Sep.

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