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<br />~ <br /> <br />. <br /> <br />e <br /> <br />e <br /> <br />e <br /> <br />~Clifta <br />~ Gund~rson LLP <br /> <br />Certified Public Accountants & Consultants <br /> <br />Board of Directors <br />Colorado Water Conservation Board <br />Denver, Colorado <br /> <br />We have compiled the accompanying balance sheets of the Colorado Water Conservation Board, <br />Severance Tax Trust Fund - Perpetual Base Account as of June 30, 2001,2000 and 1999 and the <br />related statements of revenue, expenses and changes in retained earnings, schedules of cash <br />sources and cash uses and the graph of the components of fund equity for the years then ended, <br />in accordance with Statements on Standards for Accounting and Review Services issued by the <br />American Institute of Certified 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 1m opinion or any other form of assurance on them. <br /> <br />The financial statement of the Colorado Water Conservation Board, Severance Tax Trust Fund _ <br />Perpetual Base Account is intended to presel1t 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 the statement of cash flows and all of the disclosures required by <br />generally accepted accounting principles. Iftbe omitted disclosures were included in the financial <br />statements, they might influence the user's cOIlclusions about the Fund's financial position, results <br />of operations aIld cash flows. Accordingly, tbese financial statements are not designed for those <br />who are not informed about such matters. <br /> <br />c:.e#/"~_~~ LLP <br /> <br />October 2, 2001 <br /> <br />Offices in 13 states and Washington, DC <br /> <br />M..mb... of <br /> <br />.,n,eme"one, <br />