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As Of Filer Filing For·On·As Docs:Size 3/31/03 Cogentrix Energy Inc 10-K 12/31/02 14:878K |
Document/Exhibit Description Pages Size
1: 10-K Cei 12/31/02 10-K HTML 624K
2: EX-10.33A Amendment No. 2 to Power Purchase and Operating HTML 14K
Agreement
3: EX-10.38B Cri Amendment No.5 to Coal Sales Agreement HTML 19K
4: EX-10.54 Affiliate Performance Agreement HTML 11K
5: EX-10.55 Guarantee in Favor of Dynegy Power Marketing HTML 33K
6: EX-21.1 Subs of Cei HTML 14K
7: EX-99.1 Cedar Bay Auditors' Opinion HTML 9K
8: EX-99.2 Carneys Point/Chambers Auditors' Opinion HTML 9K
9: EX-99.3 Indiantown Auditors' Opinion HTML 9K
10: EX-99.4 Logan Auditors' Opinion HTML 9K
11: EX-99.5 Northampton Auditors' Opinion HTML 9K
12: EX-99.6 Scrubgrass Auditors' Opinion HTML 9K
13: EX-99.7 Logan Generating Co. L.P. 2002 Financials HTML 118K
14: EX-99.8 Logan Generating Co. L.P. 2000 Financials HTML 112K
Exhibit 99.5
Report of Independent Auditors
The Board of Control of
Northampton Generating Company, L.P.
We have audited the accompanying consolidated balance sheet of Northampton Generating Company, L.P. and subsidiaries as of December 31, 2002 and the related consolidated statements of operations, changes in partners' capital and cash flows for the year then ended. These financial statements are the responsibility of the Partnership's management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of Northampton Generating Company, L.P. and subsidiaries for the year ended December 31, 2001, were audited by other auditors who have ceased operations and whose report dated January 23,
2002, expressed an unqualified opinion on those statements.
We conducted our audit in accordance with auditing standards generally accepted in the United States. 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 well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the 2002 financial statements referred to above present fairly, in all material respects, the consolidated financial position of Northampton Generating Company, L.P. and subsidiaries at December 31, 2002, and the consolidated results of their operations and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States.
As discussed in Note 2 to the consolidated financial statements, in 2002 the Partnership changed its method of accounting for certain derivative contracts.
/s/ Ernst & Young LLP
February 24, 2003
McLean, Virginia
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 3/31/03 | 10-Q | ||
| 2/24/03 | ||||
| For Period End: | 12/31/02 | |||
| 1/23/02 | ||||
| 12/31/01 | 10-K, NT 10-K | |||
| List all Filings | ||||