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- Cathleen Pope
- 6 years ago
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3 Johnson, Holscher & Company, P.C. Certified Public Accountants Board of Directors Southeast Metro Stormwater Authority 76 Inverness Drive East, Ste A Englewood, Colorado INDEPENDENT AUDITORS' REPORT We have audited the accompanying financial statements of the enterprise activities of the Southeast Metro Stormwater Authority as of and for the year ended December 31, 2010, which collectively comprise Southeast Metro Stormwater Authority s basic financial statements, as listed in the table of contents. These basic financial statements are the responsibility of the Authority's management. Our responsibility is to express an opinion on these basic financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the enterprise activities of Southeast Metro Stormwater Authority as of December 31, 2010, and the results of its operations and the respective budgetary comparison for the year then ended, in conformity with accounting principles generally accepted in the United States of America. The Management s Discussion and Analysis is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information, however, we did not audit this information and express no opinion on it. Centennial, CO May 13, 2011 Member of the American Institute of Certified Public Accountants 6464 South Quebec Street, Suite 450 Member of the Private Companies Practice Section 1 Centennial, CO (303) ax (303)
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