{ "generated_at_utc": "2026-10-19T05:13:53.267621+00:00", "reviewer": "Codex agent-assisted workflow; initial run in the same session as tool development", "summary": { "ai_source_match": 81, "pass_arithmetic": 18, "conflict": 2, "needs_review": 1, "context_required": 8, "scope_limit": 2 }, "findings": [ { "id": "md1-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 3472907; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=10", "page": 10, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" } ] }, { "id": "md1-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 50465817; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=10", "page": 10, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" } ] }, { "id": "md1-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 12424821; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=7", "page": 7, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" } ] }, { "id": "md2-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 2252861; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=10", "page": 10, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" } ] }, { "id": "md2-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 2958410; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=10", "page": 10, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" } ] }, { "id": "md2-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 15552792; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=7", "page": 7, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" } ] }, { "id": "md3-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 3502719; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=10", "page": 10, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" } ] }, { "id": "md3-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 5786745; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=10", "page": 10, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" } ] }, { "id": "md3-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 28471000; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=7", "page": 7, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" } ] }, { "id": "md4-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 6786907; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=10", "page": 10, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" } ] }, { "id": "md4-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 4610948; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=10", "page": 10, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" } ] }, { "id": "md4-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 60073000; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=7", "page": 7, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" } ] }, { "id": "md5-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 354; Exemption total row; page 7 explicitly reports no outstanding debt, which does not mean no liabilities.", "evidence": [ { "source_id": "md5-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.05%20Lorson%20Ranch%20Metropolitan%20District%20No.%205.pdf#page=3", "page": 3, "sha256": "2660262f1740420bcfc071d31e152497247f0b0fbeaf659945cf820bf5ce68bd" } ] }, { "id": "md5-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 354; Exemption total row; page 7 explicitly reports no outstanding debt, which does not mean no liabilities.", "evidence": [ { "source_id": "md5-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.05%20Lorson%20Ranch%20Metropolitan%20District%20No.%205.pdf#page=5", "page": 5, "sha256": "2660262f1740420bcfc071d31e152497247f0b0fbeaf659945cf820bf5ce68bd" } ] }, { "id": "md5-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 0; Exemption total row; page 7 explicitly reports no outstanding debt, which does not mean no liabilities.", "evidence": [ { "source_id": "md5-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.05%20Lorson%20Ranch%20Metropolitan%20District%20No.%205.pdf#page=7", "page": 7, "sha256": "2660262f1740420bcfc071d31e152497247f0b0fbeaf659945cf820bf5ce68bd" } ] }, { "id": "md6-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 1434751; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=10", "page": 10, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "md6-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 285790; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=10", "page": 10, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "md6-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 48025352; 2025 total governmental funds column for flows; December 31, 2025 Due in More Than One Year row for the balance.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=7", "page": 7, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "md7-2025-reported_revenue", "status": "ai_source_match", "message": "reported_revenue: 6356; Exemption total row; page 7 explicitly reports no outstanding debt, which does not mean no liabilities.", "evidence": [ { "source_id": "md7-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.07%20Lorson%20Ranch%20Metropolitan%20District%20No.%207.pdf#page=3", "page": 3, "sha256": "a06077dc938dfcd4bf8fb615fcaab881948e579c41fc8c7acaeef7d452f45f7b" } ] }, { "id": "md7-2025-reported_expenditures", "status": "ai_source_match", "message": "reported_expenditures: 6356; Exemption total row; page 7 explicitly reports no outstanding debt, which does not mean no liabilities.", "evidence": [ { "source_id": "md7-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.07%20Lorson%20Ranch%20Metropolitan%20District%20No.%207.pdf#page=5", "page": 5, "sha256": "a06077dc938dfcd4bf8fb615fcaab881948e579c41fc8c7acaeef7d452f45f7b" } ] }, { "id": "md7-2025-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 0; Exemption total row; page 7 explicitly reports no outstanding debt, which does not mean no liabilities.", "evidence": [ { "source_id": "md7-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.07%20Lorson%20Ranch%20Metropolitan%20District%20No.%207.pdf#page=7", "page": 7, "sha256": "a06077dc938dfcd4bf8fb615fcaab881948e579c41fc8c7acaeef7d452f45f7b" } ] }, { "id": "md1-2024-revenue", "status": "ai_source_match", "message": "revenue: 1722961; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "md1-2024-spending", "status": "ai_source_match", "message": "spending: 1185564; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "md1-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 13226109; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "md2-2024-revenue", "status": "ai_source_match", "message": "revenue: 2318294; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "md2-2024-spending", "status": "ai_source_match", "message": "spending: 1169258; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "md2-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 15797550; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "md3-2024-revenue", "status": "ai_source_match", "message": "revenue: 3480948; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "md3-2024-spending", "status": "ai_source_match", "message": "spending: 2087786; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "md3-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 26273736; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "md4-2024-revenue", "status": "ai_source_match", "message": "revenue: 3152106; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "md4-2024-spending", "status": "ai_source_match", "message": "spending: 3666725; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "md4-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 62357959; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "md5-2024-revenue", "status": "ai_source_match", "message": "revenue: 847; Exemption totals and explicit no-outstanding-debt statement, not authorized but unissued debt.", "evidence": [ { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" } ] }, { "id": "md5-2024-spending", "status": "ai_source_match", "message": "spending: 847; Exemption totals and explicit no-outstanding-debt statement, not authorized but unissued debt.", "evidence": [ { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" } ] }, { "id": "md5-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 0; Exemption totals and explicit no-outstanding-debt statement, not authorized but unissued debt.", "evidence": [ { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=3", "page": 3, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" } ] }, { "id": "md6-2024-revenue", "status": "ai_source_match", "message": "revenue: 1439193; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" } ] }, { "id": "md6-2024-spending", "status": "ai_source_match", "message": "spending: 256318; 2024 statement total-governmental-funds column or noncurrent balance row.", "evidence": [ { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" } ] }, { "id": "md6-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 0; Note 5 states no balances outstanding at December 31, 2024 under the developer agreement; page 7 also lists only the interdistrict payable as a liability.", "evidence": [ { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=17", "page": 17, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" } ] }, { "id": "md7-2024-revenue", "status": "ai_source_match", "message": "revenue: 7690; Exemption totals and explicit no-outstanding-debt statement, not authorized but unissued debt.", "evidence": [ { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "md7-2024-spending", "status": "ai_source_match", "message": "spending: 7690; Exemption totals and explicit no-outstanding-debt statement, not authorized but unissued debt.", "evidence": [ { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "md7-2024-due_after_one_year", "status": "ai_source_match", "message": "due_after_one_year: 0; Exemption totals and explicit no-outstanding-debt statement, not authorized but unissued debt.", "evidence": [ { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=3", "page": 3, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "2025-sum-reported_revenue", "status": "pass_arithmetic", "message": "Dataset sum 17,456,855; sum of separately read source amounts 17,456,855. Gross sum, not consolidated accounts.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=10", "page": 10, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" }, { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=10", "page": 10, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" }, { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=10", "page": 10, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" }, { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=10", "page": 10, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" }, { "source_id": "md5-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.05%20Lorson%20Ranch%20Metropolitan%20District%20No.%205.pdf#page=3", "page": 3, "sha256": "2660262f1740420bcfc071d31e152497247f0b0fbeaf659945cf820bf5ce68bd" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=10", "page": 10, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md7-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.07%20Lorson%20Ranch%20Metropolitan%20District%20No.%207.pdf#page=3", "page": 3, "sha256": "a06077dc938dfcd4bf8fb615fcaab881948e579c41fc8c7acaeef7d452f45f7b" } ] }, { "id": "2025-sum-reported_expenditures", "status": "pass_arithmetic", "message": "Dataset sum 64,114,420; sum of separately read source amounts 64,114,420. Gross sum, not consolidated accounts.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=10", "page": 10, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" }, { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=10", "page": 10, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" }, { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=10", "page": 10, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" }, { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=10", "page": 10, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" }, { "source_id": "md5-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.05%20Lorson%20Ranch%20Metropolitan%20District%20No.%205.pdf#page=5", "page": 5, "sha256": "2660262f1740420bcfc071d31e152497247f0b0fbeaf659945cf820bf5ce68bd" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=10", "page": 10, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md7-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.07%20Lorson%20Ranch%20Metropolitan%20District%20No.%207.pdf#page=5", "page": 5, "sha256": "a06077dc938dfcd4bf8fb615fcaab881948e579c41fc8c7acaeef7d452f45f7b" } ] }, { "id": "2025-sum-due_after_one_year", "status": "pass_arithmetic", "message": "Dataset sum 164,546,965; sum of separately read source amounts 164,546,965. Gross sum, not consolidated accounts.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=7", "page": 7, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" }, { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=7", "page": 7, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" }, { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=7", "page": 7, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" }, { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=7", "page": 7, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" }, { "source_id": "md5-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.05%20Lorson%20Ranch%20Metropolitan%20District%20No.%205.pdf#page=7", "page": 7, "sha256": "2660262f1740420bcfc071d31e152497247f0b0fbeaf659945cf820bf5ce68bd" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=7", "page": 7, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md7-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_exemptions/2025/1125.07%20Lorson%20Ranch%20Metropolitan%20District%20No.%207.pdf#page=7", "page": 7, "sha256": "a06077dc938dfcd4bf8fb615fcaab881948e579c41fc8c7acaeef7d452f45f7b" } ] }, { "id": "2024-sum-revenue", "status": "pass_arithmetic", "message": "Dataset sum 12,122,039; sum of separately read source amounts 12,122,039. Gross sum, not consolidated accounts.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" }, { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" }, { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" }, { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" }, { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" }, { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" }, { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "2024-sum-spending", "status": "pass_arithmetic", "message": "Dataset sum 8,374,188; sum of separately read source amounts 8,374,188. Gross sum, not consolidated accounts.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" }, { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" }, { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" }, { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" }, { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" }, { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" }, { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "2024-sum-due_after_one_year", "status": "pass_arithmetic", "message": "Dataset sum 117,655,354; sum of separately read source amounts 117,655,354. Gross sum, not consolidated accounts.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" }, { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" }, { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" }, { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=7", "page": 7, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" }, { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=3", "page": 3, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" }, { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=17", "page": 17, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" }, { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=3", "page": 3, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "expense-1", "status": "ai_source_match", "message": "MD 1 Accounting: 51,478; published category Administration and fees. AI reading: 51478, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-2", "status": "ai_source_match", "message": "MD 1 Auditing: 26,200; published category Administration and fees. AI reading: 26200, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-3", "status": "ai_source_match", "message": "MD 1 County Treasurer's Fee: 4; published category Administration and fees. AI reading: 4, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-4", "status": "ai_source_match", "message": "MD 1 District Management: 37,301; published category Administration and fees. AI reading: 37301, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-5", "status": "ai_source_match", "message": "MD 1 Dues And Membership: 5,439; published category Administration and fees. AI reading: 5439, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-6", "status": "ai_source_match", "message": "MD 1 Insurance: 21,297; published category Administration and fees. AI reading: 21297, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-7", "status": "ai_source_match", "message": "MD 1 Legal: 12,999; published category Administration and fees. AI reading: 12999, category Administration and fees, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-8", "status": "ai_source_match", "message": "MD 1 Holiday Lighting: 25,000; published category Other upkeep. AI reading: 25000, category Other upkeep, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-9", "status": "ai_source_match", "message": "MD 1 Landscape Maintenance: 515,233; published category Landscaping. AI reading: 515233, category Landscaping, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-10", "status": "ai_source_match", "message": "MD 1 Landscape Improvements: 44,665; published category Landscaping. AI reading: 44665, category Landscaping, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-11", "status": "ai_source_match", "message": "MD 1 Landscape Water: 231,073; published category Landscape water. AI reading: 231073, category Landscape water, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-12", "status": "ai_source_match", "message": "MD 1 Repair And Maintenance: 39,292; published category Other upkeep. AI reading: 39292, category Other upkeep, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-13", "status": "ai_source_match", "message": "MD 1 Streetlights And Entrance Electric: 161,933; published category Streetlights and entrances. AI reading: 161933, category Streetlights and entrances, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-14", "status": "ai_source_match", "message": "MD 1 Mosquito Mitigation: 13,650; published category Other upkeep. AI reading: 13650, category Other upkeep, page 10.", "evidence": [ { "source_id": "md1-2024", "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "7e14e0df3fdd119989ed59970f69b6c7f407dc47b337c7384f01b30bc2860204" } ] }, { "id": "expense-15", "status": "ai_source_match", "message": "MD 2 County Treasurer's Fee: 28,858; published category Administration and fees. AI reading: 28858, category Administration and fees, page 10.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "expense-16", "status": "ai_source_match", "message": "MD 2 Intergovernmental Expenditures - LRMD No. 1: 345,681; published category Interdistrict expenditures. AI reading: 345681, category Interdistrict expenditures, page 10.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "expense-17", "status": "ai_source_match", "message": "MD 2 Bond Interest: 628,844; published category Bond interest. AI reading: 628844, category Bond interest, page 10.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "expense-18", "status": "ai_source_match", "message": "MD 2 Bond Principal: 165,000; published category Principal repayment. AI reading: 165000, category Principal repayment, page 10.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "expense-19", "status": "ai_source_match", "message": "MD 2 Paying Agent Fees: 875; published category Administration and fees. AI reading: 875, category Administration and fees, page 10.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "expense-20", "status": "ai_source_match", "message": "MD 3 County Treasurer's Fee: 46,452; published category Administration and fees. AI reading: 46452, category Administration and fees, page 10.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "expense-21", "status": "ai_source_match", "message": "MD 3 Intergovernmental Expenditures - LRMD No. 1: 556,536; published category Interdistrict expenditures. AI reading: 556536, category Interdistrict expenditures, page 10.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "expense-22", "status": "ai_source_match", "message": "MD 3 Bond Interest: 1,432,500; published category Bond interest. AI reading: 1432500, category Bond interest, page 10.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "expense-23", "status": "ai_source_match", "message": "MD 3 Paying Agent Fees: 2,000; published category Administration and fees. AI reading: 2000, category Administration and fees, page 10.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "expense-24", "status": "ai_source_match", "message": "MD 3 Intergovernmental Expenditures - LRMD No. 4: 50,298; published category Interdistrict expenditures. AI reading: 50298, category Interdistrict expenditures, page 10.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "expense-25", "status": "ai_source_match", "message": "MD 4 County Treasurer's Fee: 41,600; published category Administration and fees. AI reading: 41600, category Administration and fees, page 10.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "expense-26", "status": "ai_source_match", "message": "MD 4 Intergovernmental Expenditures - LRMD No. 1: 498,417; published category Interdistrict expenditures. AI reading: 498417, category Interdistrict expenditures, page 10.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "expense-27", "status": "ai_source_match", "message": "MD 4 Bond Interest: 1,812,708; published category Bond interest. AI reading: 1812708, category Bond interest, page 10.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "expense-28", "status": "ai_source_match", "message": "MD 4 Bond Interest - Subordinate: 1,312,000; published category Bond interest. AI reading: 1312000, category Bond interest, page 10.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "expense-29", "status": "ai_source_match", "message": "MD 4 Paying Agent Fees: 2,000; published category Administration and fees. AI reading: 2000, category Administration and fees, page 10.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "expense-30", "status": "ai_source_match", "message": "MD 5 Administrative: 12; published category Administration and fees. AI reading: 12, category Administration and fees, page 2.", "evidence": [ { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" } ] }, { "id": "expense-31", "status": "ai_source_match", "message": "MD 5 Other (specify): Transfers to Other Districts: 835; published category Interdistrict expenditures. AI reading: 835, category Interdistrict expenditures, page 2.", "evidence": [ { "source_id": "md5-2024", "url": "https://www.lorsonranchmds.com/files/4dd4f66fa/Lorson+Ranch+MD+No.+5+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "6b0950fc6fc678b4bf1025b2589ba406cf4c9ee7bfd945e7f99dff43f9317ae4" } ] }, { "id": "expense-32", "status": "ai_source_match", "message": "MD 6 County Treasurer's Fee: 19,743; published category Administration and fees. AI reading: 19743, category Administration and fees, page 10.", "evidence": [ { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" } ] }, { "id": "expense-33", "status": "ai_source_match", "message": "MD 6 Intergovernmental Expenditures - LRMD No. 1: 236,575; published category Interdistrict expenditures. AI reading: 236575, category Interdistrict expenditures, page 10.", "evidence": [ { "source_id": "md6-2024", "url": "https://www.lorsonranchmds.com/files/4791a94ce/Lorson+Ranch+MD+No.+6+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "54fdb44a7cf35db286fd5626e73f472cf31b3b1b5d8de59eaeb6b15db7746b54" } ] }, { "id": "expense-34", "status": "ai_source_match", "message": "MD 7 Administrative: 106; published category Administration and fees. AI reading: 106, category Administration and fees, page 2.", "evidence": [ { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "expense-35", "status": "ai_source_match", "message": "MD 7 Other (specify): Transfers to Other Districts: 7,584; published category Interdistrict expenditures. AI reading: 7584, category Interdistrict expenditures, page 2.", "evidence": [ { "source_id": "md7-2024", "url": "https://www.lorsonranchmds.com/files/fe65f70a3/Lorson+Ranch+MD+No.+7+-+2024+Audit+Exemption.pdf#page=2", "page": 2, "sha256": "98a00c05cb984227eedc7bec74317db1468737b17997821abe35d821cb42a0f9" } ] }, { "id": "expense-crossfoot", "status": "pass_arithmetic", "message": "35 lines total 8,374,188; district spending totals 8,374,188.", "evidence": [] }, { "id": "md2-2024-bond_interest", "status": "ai_source_match", "message": "bond_interest: 628844; Bond Interest expenditure row; MD4 combines senior 1,812,708 and subordinate 1,312,000. Excludes accrued-interest additions in debt notes.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "md3-2024-bond_interest", "status": "ai_source_match", "message": "bond_interest: 1432500; Bond Interest expenditure row; MD4 combines senior 1,812,708 and subordinate 1,312,000. Excludes accrued-interest additions in debt notes.", "evidence": [ { "source_id": "md3-2024", "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "0c5791588579580e15fe2eeff2ed6dff36286751a69f023aec50d85bb14e9a41" } ] }, { "id": "md4-2024-bond_interest", "status": "ai_source_match", "message": "bond_interest: 3124708; Bond Interest expenditure row; MD4 combines senior 1,812,708 and subordinate 1,312,000. Excludes accrued-interest additions in debt notes.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" } ] }, { "id": "md2-2024-bond_principal", "status": "ai_source_match", "message": "bond_principal: 165000; Bond Principal expenditure, debt service and total columns.", "evidence": [ { "source_id": "md2-2024", "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=10", "page": 10, "sha256": "761902da7514a4d8b637811e00c7fd23e2607ec14029a3ee17f22b6ace3aa9e2" } ] }, { "id": "2024-payment-ratios", "status": "pass_arithmetic", "message": "Interest 5,186,052; principal 165,000; all spending 8,374,188. Interest/all spending 61.9%; principal/all spending 2.0%; interest/(interest+principal) 96.9%. These denominators answer different questions.", "evidence": [] }, { "id": "obligation-1", "status": "pass_arithmetic", "message": "MD 1 Series 2012 Bonds: 13,189,984 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Bond principal; interest excluded", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=21", "page": 21 } ] }, { "id": "obligation-2", "status": "pass_arithmetic", "message": "MD 1 Grouped capital and regional developer advances: 36,125 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Two advance principal balances; interest excluded", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/8a5872f94/Lorson+Ranch+MD+No.+1+-+2024+Financial+Statements.pdf#page=21", "page": 21 } ] }, { "id": "obligation-3", "status": "pass_arithmetic", "message": "MD 2 Series 2016 Bonds: 15,797,550 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: All year-end principal, including current portion; premium excluded", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/3c274c339/Lorson+Ranch+MD+No.+2+-+2024+Financial+Statements.pdf#page=20", "page": 20 } ] }, { "id": "obligation-4", "status": "pass_arithmetic", "message": "MD 3 Series 2022 Bonds: 23,875,000 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Drawn bond principal at year end", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=19", "page": 19 } ] }, { "id": "obligation-5", "status": "pass_arithmetic", "message": "MD 3 Developer advance - capital: 2,398,736 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Advance principal; interest excluded", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/afc0f3961/Lorson+Ranch+MD+No.+3+-+2024+Financial+Statements.pdf#page=19", "page": 19 } ] }, { "id": "obligation-6", "status": "pass_arithmetic", "message": "MD 4 Series 2022A senior bonds: 32,958,325 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Drawn bond principal at year end", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=19", "page": 19 } ] }, { "id": "obligation-7", "status": "pass_arithmetic", "message": "MD 4 Series 2022B subordinate bonds: 16,400,000 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Bond principal", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=19", "page": 19 } ] }, { "id": "obligation-8", "status": "pass_arithmetic", "message": "MD 4 Grouped capital and regional developer advances: 12,999,634 after interest/premium/current-portion adjustments. Arithmetic only; amount basis: Principal 10,749,259 plus accrued interest 2,250,375 already included", "evidence": [ { "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=19", "page": 19 } ] }, { "id": "eight-obligation-crossfoot", "status": "pass_arithmetic", "message": "Eight adjusted rows 117,655,354; seven-district noncurrent sum 117,655,354. Raw displayed rows have mixed bases and must not simply be summed.", "evidence": [] }, { "id": "md4-maturity", "status": "conflict", "message": "Source dates: md4-2024 2057-12-15, md4-2025 2057-12-15, townhall-2026 2027-12-15. Obtain executed terms and amendments; do not choose a date from summaries alone.", "evidence": [ { "source_id": "md4-2024", "url": "https://www.lorsonranchmds.com/files/370d2d644/Lorson+Ranch+MD+No.+4+-+2024+Financial+Statements.pdf#page=20", "page": 20, "sha256": "e361cf5bd8e2f89456c7b170dd847cbe2692e25f69feea7625ce8156324eea94" }, { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=20", "page": 20, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" }, { "source_id": "townhall-2026", "url": "https://www.lorsonranchmds.com/files/e4e6307a4/LRMD+1-7+MD+-+Townhall+Slides.pptx", "page": 16, "sha256": "9c0a4833d9150637315b436142ded1506ad479e8d42ba412c552eb63a003e5cb" } ] }, { "id": "md6-maturity", "status": "conflict", "message": "Entered 2025-10-22; stated maturity 2025-10-22; year-end noncurrent 48,025,352. Executed note and amendments needed; do not infer default or intent.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=19", "page": 19, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=19", "page": 19, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=7", "page": 7, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "md6-principal-interest", "status": "pass_arithmetic", "message": "Principal 47,210,168 + accrued interest 815,184 = 48,025,352; reported noncurrent 48,025,352. Accrued interest is not a cash interest payment.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=19", "page": 19, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=19", "page": 19, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=7", "page": 7, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "md6-refunding-bridge", "status": "needs_review", "message": "Later-event refunding 45,993,000 + remaining balance 3,635,665 = 49,628,665; difference from 2025 year-end 48,025,352 is 1,603,313. Dates and measurement bases differ. Obtain a closing/payoff schedule before attributing the difference to interest, costs, or new principal.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=19", "page": 19, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=20", "page": 20, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" }, { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=7", "page": 7, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "context_capital_dedication", "status": "context_required", "message": "MD1 received 47,210,168 of capital infrastructure assets from MD6. Page 10 records capital outlay and an equal other-financing-source dedication. The gross expenditure total is not ordinary cash operating spending.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=21", "page": 21, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" } ] }, { "id": "context_principal_vs_interest", "status": "context_required", "message": "MD1 bond principal remains 9,840,166; the 1,787,000 reduction is against accrued interest. A reduction in obligations cannot automatically be called principal repayment.", "evidence": [ { "source_id": "md1-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.01%20Lorson%20Ranch%20Metropolitan%20District%20No.%201.pdf#page=21", "page": 21, "sha256": "390bb215d7d00ba4dedfa24ba2535c212721783a575eb2c40a17ad933eb8b29b" } ] }, { "id": "context_md6_components", "status": "context_required", "message": "The 2025 note balance is 47,210,168 principal plus 815,184 accrued interest = 48,025,352. It is neither the 80,000,000 authorized ceiling nor principal alone.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=19", "page": 19, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "context_refunding", "status": "context_required", "message": "The audit reports May 20, 2026 refunding of 45,993,000 and 3,635,665 remaining. Those later-event amounts total 49,628,665, which is 1,603,313 above the 2025 year-end 48,025,352 balance. Different dates/bases prevent a direct payoff reconciliation; obtain the executed closing/payoff schedule. No error or motive is inferred.", "evidence": [ { "source_id": "md6-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.06%20Lorson%20Ranch%20Metropolitan%20District%20No.%206.pdf#page=20", "page": 20, "sha256": "f8aadadef9b90b59a4064f3809971fbf784e7af3b99ffe0df7e45414011970c6" } ] }, { "id": "context_2025_principal", "status": "context_required", "message": "The 2025 Bond Principal expenditure is 970,000; Bond Interest is 1,862,172 plus 1,239,358 subordinate. Repay Developer Advance of 10,498,885 is separately under other financing uses and must not be silently combined with the bond-principal expenditure.", "evidence": [ { "source_id": "md4-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.04%20Lorson%20Ranch%20Metropolitan%20District%20No.%204.pdf#page=10", "page": 10, "sha256": "5ac44e9ce9c945544a19f3238652694dbab7fddabc187aff70f95a32d041b83e" } ] }, { "id": "context_other_financing", "status": "context_required", "message": "Repay Developer Advance 2,398,790 appears under other financing uses, separate from the 5,786,745 expenditure total. Define scope before describing all debt repayments.", "evidence": [ { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=10", "page": 10, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" } ] }, { "id": "context_current_portion", "status": "context_required", "message": "The 15,552,792 due after one year excludes the separately reported 244,758 due within one year. Noncurrent totals must not be labeled all debt.", "evidence": [ { "source_id": "md2-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.02%20Lorson%20Ranch%20Metropolitan%20District%20No.%202.pdf#page=7", "page": 7, "sha256": "9fe84f75575158cdaa06e3274b4c074632d1150e921915f791b72859d65c1a24" } ] }, { "id": "context_interdistrict", "status": "context_required", "message": "MD3 reports 1,521,419 plus 2,197,210 expenditures to MD4; MD4 page 10 reports matching 3,718,629 revenue. Gross sums retain interdistrict entries and are not consolidated spending.", "evidence": [ { "source_id": "md3-2025", "url": "https://s3.us-east-2.amazonaws.com/lg.colorado.gov/published_audits/2025/1125.03%20Lorson%20Ranch%20Metropolitan%20District%20No.%203.pdf#page=10", "page": 10, "sha256": "5f39a44c5bf0dd5ef5989059b091a1b8615663c49f2978dd1ca89a763d10643b" } ] }, { "id": "freshness", "status": "scope_limit", "message": "Review uses hash-locked cached records. Retrieval date is not the financial period. This run does not establish that no newer record exists.", "evidence": [] }, { "id": "assurance", "status": "scope_limit", "message": "AI-assisted source review and deterministic arithmetic only. 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