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t <br /> Financial Statements <br /> =4 <br /> • Auditors' Opinion (p. 1) <br /> ® Unqualified for the first time <br /> . Accounted for capital assets <br /> . Deferred reporting of certain infrastructure assets <br /> (roads) <br /> • M D&A (p. 4- 12) <br /> • Introduces the FS <br /> • Management's story <br /> • Discusses currently known facts <br /> . Fluctuations <br /> . Capital assets & debt management <br /> . FY 04 budget process <br /> • i • <br />