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<br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />~Clifta <br />~ Gund~1SOD LLP <br /> <br />Certified Public Accountants & Consultants <br /> <br />Accountant's Report <br /> <br />Board of Directors <br />Colorado Water Conservation Board <br />Denver, Colorado <br /> <br />We have compiled the accompanying statements of net assets of Colorado Water Conservation <br />Board, Severance Tax Trust Fund - Perpetual Base Account as of June 30, 2003, 2002 and 2001, <br />and the related statements of revenue, expenses and changes in net assets and accompanying <br />supplemental information, for the years then ended, in accordance with Statements on Standards <br />for Accounting and Review Services issued by the American Institute of Certified Public <br />Accountants. <br /> <br />A compilation is limited to presenting in the form of financial statements and supplemental <br />information, information that is the representation of management. We have not audited or <br />reviewed the accompanying financial statements and supplemental information and, accordingly, <br />do not express an opinion or any other form of assurance on them. <br /> <br />The financial statements of the Colorado Water Conservation Board, Severance Tax Trust Fund <br />_ Perpetual Base Account are intended to present the financial position of only that portion of the <br />funds of the Colorado Water Conservation Board that is attributable to the transactions of the <br />Colorado Water Conservation Board, Severance Tax Trust Fund - Perpetual Base Account. <br /> <br />Management has elected to omit substantially all of the disclosures and the statements of cash <br />flows required by generally accepted accounting principles. If the omitted disclosures and <br />statement of cash flows were included in the financial statements, they might influence the user's <br />conclusions about the Colorado Water Conservation Board, Severance Tax Trust Fund - <br />Perpetual Base Account's financial position, results of operations, and cash flows. Accordingly, <br />these financial statements are not designed for those who are not informed about such matters. <br /> <br />~~LL,b <br /> <br />Greenwood Village, Colorado <br />August 25, 2003 <br /> <br />Offices in 13 states and Washington, DC <br /> <br />.......b.'o. <br /> <br />III 'o'omo';ooo' <br />