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�1�anders � �1�anders LLc <br /> , <br /> Certified Public Accountants <br /> REPORT OF INDEPENDENT AUDITOR <br /> Board of Directors <br /> Macon County Soil and Water <br /> Conservation District <br /> We have audited the accompanying combined statements of financial position of Mae�r� <br /> County Soil and Water Conservation District and Macon County Soil and Water Conservati^� <br /> District Foundation, Inc. as of.June 30, 2007, and June 30, 2006, and the related statements of <br /> activities, and cash flows for the years then en�ed. These financial statements are the responsibi,ir� � <br /> of the management of Macon County Soil and Water Conservation District and Macon County Soii <br /> and Water Conservation District Foundation, Inc. Our responsibility is to express an opini�n �n ' <br /> these financial statements based on our audit. � ' <br /> We conducted our audit in accord�nce with auditing standards generally accepted in the United II <br /> States of America Those standards require that we plan and perform the audit to obtain reasonable � <br /> assurance about whether the financial statements are free of material misstatement. An audit I� <br /> includes examining, on a test basis, evidence supporting the amounts and disclosures in the <br /> financiai statements. An audit also includes assessing the accounting principles used and <br /> significant estimates made by management, as well as evaluating the overall financial statement <br /> presentation. We believe that our audit provides a reasonable basis for our opinion. <br /> In our opinion, the financial statements referred to above present fairly, in all material respects, the <br /> financial position of Macon County Soil and Water Conservation District and Macon County Soil and <br /> Water Conservation District Foundation, Inc. as of June 30, 2007 and June 30, 2006 and the <br /> changes in their net assets and cash flows for the years then ended in conformity with accounting <br /> principles generally accepted in the United States of America. <br /> � �� � � a�/�O� ��� <br /> Albuquerque, New Mexico <br /> October 11, 2007 <br />