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I <br /> and comparing the information for consistency with management's responses to our inquiries, the basic <br /> I financial statements, and other knowledge we obtained during our audit of the basic financial statements. <br /> We do not express an opinion or provide any assurance on the information because the limited <br /> procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. <br /> I Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br /> comprise the Lower Arkansas Valley Water Conservancy District's financial statements as a whole. The <br /> individual fund financial statements are presented for purposes of additional analysis and are not a <br /> I required part of the financial statements. The individual fund financial statements are the responsibility of <br /> management and were derived from and relate directly to the underlying accounting and other records <br /> used to prepare the financial statements. The information has been subjected to the auditing procedures <br /> applied in the audit of the financial statements and certain additional procedures, including comparing and <br /> reconciling such information directly to the underlying accounting and other records used to prepare the <br /> financial statements or to the financial statements themselves, and other additional procedures in <br /> accordance with auditing standards generally accepted in the United States of America. In our opinion, <br /> the information is fairly stated in all material respects in relation to the financial statements as a whole. <br /> I61amotra- f.4,1024 icAry-fitty-Li"- <br /> HANCOCK FROESE&COMPANY LLC <br /> I <br /> April 3, 2013 • <br /> • <br /> I • <br /> I . <br /> I . <br /> I <br /> I <br /> I <br /> I . <br /> II <br /> • <br /> I <br /> I • <br /> I <br />