... been able to examine such evidence.In our opinion, except for the effects of such adjustments referred to inthe preceding paragraph, if any, the financial statements referred to above present fairly, ... which dated back to September 1, 2002, andcorrected the allocation of the employees’ wages at that time. Thedepartment also reduced the June 2003 request for federalreimbursement due to the misallocations.The ... of depreciation expense thereon of $373,000 in the year ended June 30,2003. Accordingly, we have not been able to determine the effects of adjustments, if any, that might have been necessary had we been...