Petsmart 2008 Annual Report Download - page 43

Exchange Act, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules
and forms, and that such information is accumulated and communicated to our management, including our Chief
Executive Officer, or CEO, and Chief Financial Officer, or CFO, as appropriate, to allow timely decisions regarding
required disclosure.
As required by Rule 13a-15(b) under the Exchange Act, our management conducted an evaluation (under the
supervision and with the participation of our CEO and our CFO) as of the end of the period covered by this report, of
the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act. In
performing this evaluation, our CEO and CFO concluded that, as of February 1, 2009, our disclosure controls and
procedures were (1) designed to ensure that material information relating to us, including our consolidated
subsidiaries, is made known to our CEO and CFO by others within the entities, particularly during the period in
which this report was being prepared and (2) effective, in that they provide reasonable assurance that information
required to be discussed by us in the reports that we file or submit under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in the SEC’s rules and forms.
Management’s Report on Internal Control Over Financial Reporting
We are responsible for the preparation and integrity of the consolidated financial statements appearing in our
Annual Report on Form 10-K. The consolidated financial statements were prepared in conformity with accounting
principles generally accepted in the United States of America appropriate in the circumstances and, accordingly,
include certain amounts based on our best judgments and estimates. Financial information in this Annual Report on
Form 10-K is consistent with that in the consolidated financial statements.
We are responsible for establishing and maintaining adequate internal control over financial reporting as such
term is defined in Rules 13a-15(f) under the Exchange Act. Our internal controls over financial reporting are
designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the
consolidated financial statements. Our internal control over financial reporting is supported by a program of internal
audits and appropriate reviews by management, written policies and guidelines, careful selection and training of
qualified personnel and a written Code of Business Conduct adopted by our Board of Directors, applicable to all our
Directors, officers, employees and subsidiaries. Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements and even when determined to be effective, can only provide
reasonable assurance with respect to financial statement preparation and presentation. Also, projections of any
evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
We assessed the effectiveness of our internal control over financial reporting as of February 1, 2009. In making
this assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway
Commission (COSO) in Internal Control — Integrated Framework. Based on our assessment, we believe that we
maintained effective internal control over financial reporting as of February 1, 2009.
The effectiveness of our internal control over financial reporting as of February 1, 2009, has been audited by
Deloitte & Touche, LLP, an independent registered accounting firm, as stated in their attestation report, which is
included herein.
Changes in Internal Control Over Financial Reporting
There was no change in our internal control over financial reporting, as defined in Rule 13a-15(f) of the
Exchange Act during the thirteen weeks ended February 1, 2009, that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.
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