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<br />. <br /> <br />. <br /> <br />. <br /> <br />~Clifta <br />~ Gund~rson 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 balance sheets of Colorado Water Conservation Board, <br />Construction Fund as of June 30, 2002, 2001 and 2000, and the related statements of revenue, <br />expenses and changes in retained earnings, schedules of cash sources and cash uses and the graph <br />of the components of fund equity for the years then ended, in accordance with Statements on <br />Standards for Accounting and Review Services issued by the American Institute of Certified <br />Public Accountants. <br /> <br />A compilation is limited to presenting in the form of financial statements information that is the <br />representation of management. We have not audited or reviewed the accompanying financial <br />statements and, accordingly, do not express an opinion or any other form of assurance on them. <br /> <br />The financial statements of the Colorado Water Conservation Board, Construction Fund are <br />intended to present the financial position of only that portion of the funds of the Colorado Water <br />Conservation Board that is attributable to the transactions of the Colorado Water Conservation <br />Board, Construction Fund. <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 />statements of cash flows were included in the financial statements, they might influence the <br />user's conclusions about the Fund's financial position, results of operations, and cash flows. <br />Accordingly, these financial statements are not designed for those who are not informed about <br />such matters. <br /> <br />~~LL/J <br /> <br />Greenwood Village, Colorado <br />November 5, 2002 <br /> <br />Offices in 13 states and Washington, DC <br /> <br />Membe' Qf <br /> <br />II1II 'n'"m"';onol <br />