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The document is the regular audit report for the Village of South Bloomfield, Pickaway County, covering the fiscal years 2002 and 2003. It includes an independent auditor's report by Balestra, Harr & Scherer CPAs, Inc., which assesses the financial statements of the Village. The audit reveals compliance issues with Ohio Revised Code regarding appropriations and expenditures, highlighting instances where expenditures exceeded appropriations. The report also details cash receipts and disbursements across various funds, notes significant accounting policies, and outlines findings related to internal controls and compliance.

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