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<br />- CEIZTIFIED PUBL=IC _
<br />, -A.CCO U J'JTANTS- _
<br />� � Board of Directors � - ` � -
<br />� Swart'a Nest Nfefropofitan Disfrict
<br />� ` - � tndependent Auditors' Re�ort ,
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<br />We have audited the accampanying��asic fi�anciaf statements o€ Swan`s Nest Metropolitan ,
<br />� District as of December 31 2008 as listed an the fabfe of contents. 'Fhese _fina�cial _' ` .
<br />statefients are the respansibilitX of the Qistrict's managetiient. Our respons4t3i[iiy is to
<br />express an opinion on these f�n�ncial statements baSed on vur audit: The finarjciai :
<br />sfat�t�ien#s afi fhe Swar�'s,�lest Metropotitan Dis#�ict as of �ecerriher �1, 20Q7, were audit�d -
<br />�.., _ hy other aud'itors whose report dated Jurie 5, 2U08; expressed arr opEnion or� .
<br />tk�ose sta#errienfs. = �
<br />:=. We' conctwcted our audit in accortl�nce with auditir�g standards generaltx accepted kn the
<br />I � Ctnited S#a�es of �inenca. Those standards requir� that w� ptan srid perFor►n the auc�tt �g
<br />� obtain �easonable assurance at�ouf wheth�r the financiat sfatements �re f�ee of ii�ateriaf
<br />- misstatement: Ah aud�t inclucies examining, o:n a test bas�s, evidence supporhrig ttie `
<br />� - arrEOUnta afid disclosures in the f%nancial statemenfs, An audif also includes assessrrag #h� ,
<br />a�countrng.p�incipf�s,used and �Pgrnfcaiat estiKnates rt�ad� by the Qistnct, as well as ' ,
<br />,, � evaluatrrrg the overail financial statement presenta�iqn. VUe bekeve that ocar autlit provisies a
<br />reasona6le_basis foe our _opirnon. � � ' - -
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<br />, Irt our t�pinibn, the 200$ �inancEaf statements referred tc� above present fa�riy; ir� atl material ._
<br />respects� fhe financial position of ttie Swan's Nest Mefropoli#an Disfrict, as of Deeeml�e� 3-1,.
<br />j 20U8,� and t�ie chan�es �n �inancial posi�ion �r�ti cash flows for the ye�r theR ended in .
<br />: - conformity �iith accounti�tg'pr'tr�ciples general�y accepted in �fie lJni#ed Stat�s 4famerica.
<br />� -�. The �iStri�t ttas no� p�es�nted a ManagemenYs Discuss�on and Analysls that accounbng `
<br />, pnnciples gener�tly.accepted� m the Urnted �ta#es of Amer+ca:have �fetermmed rs necessary -
<br />-." to supptement, �Ithougti riot reGuired to be part af tt�e 6asjc firranciaf statemenfs - -
<br />�, - �� OuF audtf was �onducted for tTie��urpose�of foiming� an opinion on the �nanc�af st�ternents of __ _ �
<br />:� fhe Disfr�ct #o�20Q8 The liudgef _cornparisor� on page, 9 5 of th� note� �s pres�nted for ;�
<br />,�purposes af addit�onat �nafysis and are not a regu�red part of the basic financral s#a�ements: _ _
<br />�' r ; TMs schedu(e i� #he resporis�bility`of the DistrrcYs rx�anagernent This comparison has nof ": - -
<br />been sub�ect� to t�ie audating proced�res aRplied m tF�e aadit of the� basic financral_ � ;
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<br />� s�atements'anc�; a�cordingf}�, we'express no�opiriiornon if. �-
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<br />- _ _ S, 3 i 443 . , _, �97 � _ S S . , 9 �
<br />- PU Bo?� zo79 Eag[e� CQ 8�63� :'_ �3�e �970.� 3i8`73�a: - .
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