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Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the Southeastern Colorado Water Conservancy District's basic financial <br />statements. The additional information on page 36 is presented for purposes of additional analysis and <br />is not a required part of the basic financial statements. The additional information on page 36 has been <br />subjected to the auditing procedures applied in the audit of the basic financial statements and, in our <br />opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a <br />whole. <br />G, ~~~wan, a nPi, ~w.lwa Gca~wh P~ <br />February 15, 2005 <br />-2- <br />