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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 99.3
Report of Independent Auditors
The Board of Control of
Indiantown Cogeneration, L.P.
We have audited the accompanying consolidated balance sheet of Indiantown Cogeneration, L.P. and subsidiary 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 accompanying consolidated balance sheet of Indiantown Cogeneration, L.P. and subsidiary for the year ended December 31, 2001 and the related consolidated statements of operations, changes in partners' capital and cash flows for each of the two years in the period 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 and included an explanatory paragraph that disclosed the change in the Partnership's method of accounting for scheduled major overhauls discussed in Note 2 to the financial 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 Indiantown Cogeneration, L.P. and subsidiary 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.
/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 | |||
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