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<br />I <br />I- <br />I <br />I <br />I <br />r <br />r <br />r <br />r <br />r <br />r <br />r <br />r <br />r <br />r- <br />r-' <br />I <br /> <br />Chadwick, Steinkirchner, Davis & Co., P.C. <br /> <br />Consultants and Certified Public Accountants <br /> <br />CS~ <br /> <br />REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS <br /> <br />February 18, 2003 <br /> <br />Board of Directors <br />Orchard Mesa Irrigation District <br /> <br />We have audited the general purpose fmancial statements of the Orchard Mesa Irrigation <br />District, as of and for the years ended December 31, 2002 and 2001, as listed in the table of <br />contents. These general purpose financial statements are the responsibility of the District's <br />management. Our responsibility is to express an opinion on these general purpose financial <br />statements based on our audits. <br /> <br />We conducted our audits in accordance with U.S. generally accepted auditing standards. Those <br />standards require that we plan and perform. the audit to obtain reasonable assurance about <br />whether the general purpose fmancial statements are free of material misstatement. An audit <br />includes examining, on a test basis, evidence supporting the amounts and disclosUres in the <br />general purpose financial statements. An audit also includes assessing the accounting principles <br />used and significant estimates made by management, as well as evaluating the overall general <br />purpose financial statement presentation. We believe that our audits provide a reasonable basis <br />for our opinion. <br /> <br />In our opinion, the general purpose financial statements referred to above present fairly. in all <br />material respects, the financial position of the Orchard Mesa Irrigation District, at December <br />31, 2002 and 2001, and the results of its operations and cash flows for the years then ended in <br />conformity with U. S. generally accepted accounting principles. <br /> <br />Our audit was performed for the purpose of forming an opinion on the general purpose <br />financial statements taken as a whole. The Required Supplementary Information, (which <br />includes management's discussion and analysis), is presented for purposes of additional <br />analysis as required by State statutes and is not a required part of the general purpose 'financial <br />'statements. Such information -has been subjected to the auditing procedures applied in the <br />general purpose financial statements and, in our opinion, is fairly presented in' all rriaterial <br />respects in relation to the general purpose financial statements taken as a whole. . <br /> <br />~I l ~ t(- ~'lf.Cr <br /> <br />225 North 5th Street, Suite 401 <br />Grand Junction, CO 81501-2645 <br /> <br />www.csdcpa.com <br />e-mail info@csdcpa.com <br /> <br />970/245-3000 <br />FAX 970/242-4716 <br /> <br />