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C o n w a y , M o B e , H ibbs & F u n s to n 3« nnri I’urthar reconciled to the refundable contract* on file* in connection with these additions, reference is made to our report dated June 9, 1 9 rS h f covering changes in the basic purchase price to April X > t 19>it» S a w 3 of said report made reference to amounts included as additions to the basic purchase price represent­ing the capitalized cost of fire-hydrant laterals donated by sub-dividers and ex­cluded from the amounts set up in the refundable contracts. By agreement with the fellers, the capitalised cost of the donated laterals has been omitted from the ad­ditions to the basic purchase price. As it April 3 195>ii, the donated laterals aggregated in amount .13,62'-. 3 6 . As at June 30; 195it the aggregate counted to ..18,918.36 as shown on Exhibit 'C. I The amount of *39,929.§k for accounts receivable, .nd the x-nount of -19,780.87 for advance payments by customers a a ,st June 30,. 195&, as shown on Exhibit A, were checked to the detail subsidiary records and found in agreement. These amounts were also checked to the balance* sheet of l^as Vegas Land >nu -ater >-o' ipany as at June JO, 19$U. *e reviewed the account!- with 'pliers' auditors, raid, based upon such review, adjustments wore ai de to reflect the proper charges and credits to the customers' accounts, except as to certain accounts^ in dispute, the aggregate amount of which was not material. -e did not communicate directly with customers to confirm the balances due and owing as at June JO, deference is m a d e , however, to our re-oort as st April 30, 1?&, wherein we commented on reviewing verification procedures used by fellers' auditors in their examination as at iarch 8, 195b, stating that found uch procedures to be adequate for the purposes of our examination. Other addition, amounting to vj09'.06 for services and material furnished by Sellers was reimbursed to the . strict on July 23, W the W of has Vegas. we