Starbucks 2009 Annual Report Download - page 87

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Not applicable.
Item 9A. Controls and Procedures
Disclosure Controls and Procedures
The Company maintains disclosure controls and procedures that are designed to ensure that material information
required to be disclosed in the Company’s periodic reports filed or submitted under the Securities Exchange Act of
1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the time periods
specified in the SEC’s rules and forms. Starbucksdisclosure controls and procedures are also designed to ensure that
information required to be disclosed in the reports the Company files or submits under the Exchange Act is
accumulated and communicated to the Company’s management, including its principal executive officer and
principal financial officer as appropriate, to allow timely decisions regarding required disclosure.
During the fourth quarter of fiscal 2009 the Company carried out an evaluation, under the supervision and with the
participation of the Company’s management, including the chief executive officer and the chief financial officer, of
the effectiveness of the design and operation of the disclosure controls and procedures, as defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act. Based upon that evaluation, the Company’s chief executive officer and chief
financial officer concluded that the Company’s disclosure controls and procedures were effective, as of the end of
the period covered by this report (September 27, 2009).
During the fourth quarter of fiscal 2009, there were no changes in the Company’s internal control over financial
reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that materially affected or are
reasonably likely to materially affect internal control over financial reporting.
The certifications required by Section 302 of the Sarbanes-Oxley Act of 2002 are filed as exhibits 31.1 and 31.2,
respectively, to this 10-K.
Report of Management on Internal Control over Financial Reporting
The management of Starbucks is responsible for establishing and maintaining adequate internal control over
financial reporting. Internal control over financial reporting is a process to provide reasonable assurance regarding
the reliability of the Company’s financial reporting for external purposes in accordance with accounting principles
generally accepted in the United States of America. Internal control over financial reporting includes maintaining
records that in reasonable detail accurately and fairly reflect the Company’s transactions; providing reasonable
assurance that transactions are recorded as necessary for preparation of the Company’s financial statements;
providing reasonable assurance that receipts and expenditures are made in accordance with management autho-
rization; and providing reasonable assurance that unauthorized acquisition, use or disposition of company assets
that could have a material effect on the Company’s financial statements would be prevented or detected on a timely
basis. Because of its inherent limitations, internal control over financial reporting is not intended to provide absolute
assurance that a misstatement of the Company’s financial statements would be prevented or detected.
Management conducted an evaluation of the effectiveness of the Company’s internal control over financial
reporting based on the framework and criteria established in Internal Control — Integrated Framework, issued by
the Committee of Sponsoring Organizations of the Treadway Commission. This evaluation included review of the
documentation of controls, evaluation of the design effectiveness of controls, testing of the operating effectiveness
of controls and a conclusion on this evaluation. Based on this evaluation, management concluded that the
Company’s internal control over financial reporting was effective as of September 27, 2009.
The Company’s internal control over financial reporting as of September 27, 2009, has been audited by Deloitte &
Touche LLP, an independent registered public accounting firm, as stated in their report which is included herein.
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