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Craig A. Erickson, CPA, P.C. <br />7151 S. Lewis St., Littleton, CO 80127 303.979.0031 cpacraigCr�idcomm.com <br />Board of Directors <br />Center of Colorado Water Conservancy District <br />Fairplay, Colorado <br />Independent Auditor's Report <br />I have audited the accompanying financial statements of the governmental activities, <br />general fund, and the aggregate remaining fund information of the Center of Colorado <br />Water Conservancy District as of and for the year ended December 31, 2009, which <br />collectively comprise the District's basic financial statements as listed in the table of <br />contents. These financial statements are the responsibility of the District's management. <br />My responsibility is to express an opinion on these financial statements based on my <br />audit. <br />I conducted my audit in accordance with auditing standards generally accepted in the <br />United States of America. Those standards require that I plan and perform the audit to <br />obtain reasonable assurance about whether the financial statements are free of material <br />misstatement. An audit includes examining, on a test basis, evidence supporting the <br />amounts and disclosures in the financial statements. An audit also includes assessing <br />the accounting principles used and significant estimates made by management, as well <br />as evaluating the overall financial statement presentation. I believe that my audit <br />provides a reasonable basis for my opinion. <br />In my opinion the financial statements referred to previously present fairly, in all material <br />respects, the respective financial position of the governmental activities, General Fund, <br />and the aggregate remaining fund information of the Center of Colorado Water <br />Conservancy District, as of December 31, 2009, and the respective changes in financial <br />position and the respective budgetary comparison for the General Fund for the year then <br />ended in conformity with accounting principles generally accepted in the United States of <br />America. <br />The management's discussion and analysis on pages 2 through 6 are not a required part <br />of the basic financial statements but are supplementary information required by <br />accounting principles generally accepted in the United States of America. I have applied <br />certain limited procedures, which consisted principally of inquiries of management <br />regarding the methods of measurement and presentation of the required supplementary <br />information. However I did not audit the information and express no opinion on it. <br />My audit was conducted for the purpose of forming opinions on the financial statements <br />that collectively comprise the Center of Colorado Water Conservancy District's basic <br />financial statements. The accompanying supplementary information- schedule of <br />administrative expenses ( -i -) is presented for purposes of additional analysis and is not a <br />required part of the basic financial statements. The information in this schedule has <br />been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and, in my opinion, is fairly stated in all material respects in relation to the <br />basic financial statements taken as a whole. <br />Craig A. Erickson, CPA <br />Littleton, Colorado <br />July 7, 2010 <br />-1- <br />