Audit Report

Washington State Auditor’s Office Financial Statements Audit Report Public Utility District No. 1 of Cowlitz County Audit Period January 1, 2008 through December 31, 2008 Report No. 1002013 Issue Date August 31, 2009 Washington State Auditor Brian Sonntag August 31, 2009 Board of Commissioners Public Utility District No. 1 of Cowlitz County Longview, Washington Report on Financial Statements Please find attached our report on Public Utility District No. 1 of Cowlitz County’s financial statements. We are issuing this report in order to provide information on the District’s financial condition. Sincerely, BRIAN SONNTAG, CGFM STATE AUDITOR Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  (360) 902-0370  TDD Relay (800) 833-6388 FAX (360) 753-0646  http://www.sao.wa.gov Table of Contents Public Utility District No. 1 of Cowlitz County January 1, 2008 through December 31, 2008 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters in Accordance with Government Auditing Standards ........................................................................................................................ 1 Independent Auditor’s Report on Financial Statements ............................... 3 Financial Section ......................... 5 Independent Auditor’s Report on Internal Control over ...