Page 178 - DCP AR2011 Dev

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Item 9.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
There were no changes in or disagreements with accountants on accounting and financial disclosures
during the year ended December 31, 2010.
Item 9A.
Controls and Procedures
We maintain disclosure controls and procedures that are designed to ensure that information required to be
disclosed by us in the reports that we file or submit to the Securities and Exchange Commission under the
Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time
periods specified by the Commission’s rules and forms, and that information is accumulated and communicated
to the management of our general partner, including our general partner’s principal executive and principal
financial officers (whom we refer to as the Certifying Officers), as appropriate to allow timely decisions
regarding required disclosure. The management of our general partner evaluated, with the participation of the
Certifying Officers, the effectiveness of our disclosure controls and procedures as of December 31, 2011,
pursuant to Rule 13a-15(b) under the Exchange Act. Based upon that evaluation, the Certifying Officers
concluded that, as of December 31, 2011, our disclosure controls and procedures were effective at a reasonable
assurance level. There were no changes in internal control over financial reporting (as defined in Rule 13a-15(f)
under the Exchange Act) that occurred during the fourth quarter of 2011 that have materially affected, or are
reasonably likely to materially affect, our internal control over financial reporting.
Management’s Annual Report On Internal Control Over Financial Reporting
Our general partner is responsible for establishing and maintaining an adequate system of internal control
over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f). Our internal
control system was designed to provide reasonable assurance to our management and board of directors of our
general partner regarding the preparation and fair presentation of published financial statements.
All internal control systems, no matter how well designed, have inherent limitations. Therefore, internal
control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes
in conditions, or that the degree of compliance with policies and procedures may deteriorate.
Our management, including our Chief Executive Officer and Chief Financial Officer, has conducted an
evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2011 based
on the framework in “Internal Control — Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission.” Based on that evaluation, management concluded that our
internal control over financial reporting was effective as of December 31, 2011.
Deloitte & Touche, LLP, an independent registered public accounting firm, has issued their report,
included immediately following, regarding our internal control over financial reporting.
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