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I I I I I I I I II I I I I I I I I I I '0 if::-:" ,Y' i'0" CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS Steven T. Hiratsuka Leslie A. Schaus Don W. Gruen/er ~IRAISUI(A & SOIAUS. LLP. INDEPENDENT AUDITOR'S REPORT Board of Directors Upper Yampa Water Conservancy District Steamboat Springs, Colorado We have audited the accompanying financial statements of the Upper Yampa Water Conservancy District, Steamboat Springs, Colorado as of and for the year ended December 31, 2000, as listed in the table of contents. These financial statements are the responsibility of the Upper Yampa Water Conservancy District's, management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generaily accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as weil as evaluating the over ail financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in ail material respects, the financial position of the Upper Yampa Water Conservancy District, as of December 31, 2000, and the results of its operations and cash flows of its proprietary fund type for the year then ended in conformity with accounting principles generaily accepted in the United States of America. Our audit was conducted for the purpose of forming an opinion on the financial statements taken as a whole. The supplemental information listed in the table of contents are presented for purposes of additional analysis and are not a required part of the financial statements of the Upper Yampa Water Conservancy District. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly presented in ail material respects in relation to the financial statements taken as a whole. \..\u...\",,^,,-,,- ~ <S.:...~, l..L.i;\ Hiratsuka & Schaus, LLP January 19, 2001 Steamboat Springs, Colorado 1401 17th Street. Suite 400 Dmv," Colorado 80202 (303) 295,7077 . Fox (303) 295,6866 330 S, Lincoln' Suite 101 . PO, Box 773027 Steamboot Springs. Colorado 80477 (970) 879,1787 . Fox (970) 879-1239 l' .-,~ , _~~ ~.,t