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<br />/~~lf <br /> <br />Members <br />NSPA <br />PASC <br /> <br />. <br /> <br />Certified Public Accountants <br /> <br />. <br /> <br />Gary L. Anderson, C.P.A. <br />Ronald D. Anderson, P.A. <br /> <br />INDEPENDENT AUDITOR'S REPORT <br /> <br />November 16, 1994 <br /> <br />To the Representatives of <br />Arkansas River Compact Administration <br />Lamar, Colorado 81052 <br /> <br />We have audited the accompanying statements of assets, liabilities and equity - cash basis - of the <br />Arkansas River Compact Administration as of June 30, 1994, and the related statements of revenue <br />collected and expenses paid for the year then ended. These financial statements are the responsibility of <br />the Administration's management. Our responsibility is to express an opinion on these financial <br />slatements based on our audit. <br /> <br />Our examination was made in accordance with generally accepted auditing standards and accordingly, <br />included such test of the accounting records and such other auditing procedures as we considered <br />necessary in the circumstances. <br /> <br />As described in Note la, these financial statements were prepared on the basis of cash receipts and <br />disbursements, which is a comprehensive basis of accounting other than generally accepted accounting <br />principles. <br /> <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the assets <br />and liabilities - cash basis - of the Arkansas River Compact Administration as of June 30, 1994 and its <br />revenue collected and expenses paid during the year then ended, on the basis of accounting described in <br />Note la. <br /> <br />CJrz ,/. ..~e<:J ,"\. <br /> <br />Andersor& Company, P.C. <br /> <br />1 <br /> <br />4th & Parmenter <br /> <br />. <br /> <br />P. O. Box 1077 <br /> <br />. <br /> <br />Lamar, Colorado 81052 <br /> <br />. <br /> <br />(7 I 9) 336.7785 <br />