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�1�ba n d e r s � ���ba n d e r s , L L c <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 Mac�;� <br /> County Soil and Water Conservation District and Macon County Soil and Water Conservati^n <br /> District Foundation, Inc. as of June 30, 2007, and June 30, 2006, and the related statements o` <br /> activities, and cash flows for the years then ended. These financial statements are the responsib;;it� <br /> of the management of Macon County Soil and Water Conservation District and Macon County �oii <br /> and Water Conservation District Foundation, Inc. Our responsibility is to express an opinion �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 <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 <br /> inciudes examining, on a test basis, evidence supporting the amounts and disclosures in the <br /> financial statements. An audit also includes assessing the accounting principles used and <br /> significant estimates made by management, as weli as evaluating the overali 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�oLe� w � a�lerLo, �,z�- <br /> Albuquerque, New Mexico <br /> October 11, 2007 <br />