2019-04-24 CC Packet - Laserfiche WebLink

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Harvington Mark D. Harrington,CPA Gregory W. Heck,CPA,CVA Wayne A. Langer, CPALA Langer Greg L. Emmerich,CPA Nichole Fairbanks,CPA Michael Belknap,CPA Jesse Fraley,CPA s ~" Bryan W.Swartz,CPA Anna Anderson,CPA CERTIFIED PUBLIC ACCOUNTANTS Benjamin J. Roff,CPA,CVA 563 PHALEN BOULEVARD •ST. PAUL, MN 55130 phone 651.481.1128 •fax 651.481.0982 MANAGEMENT LETTER To the Management and Board of Directors North Metro Telecommunications Commission Blaine,Minnesota In planning and performing our audit of the financial statements of North Metro Telecommunications Commission as of and for the year ended December 31, 2018, in accordance with auditing standards generally accepted in the United States of America, we considered North Metro Telecommunications Commission's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Commission's internal control. Accordingly, we do not express an opinion on the effectiveness of the Commission's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. We did not identify any deficiencies in internal control that we considered to be material weaknesses. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies presented in the attachment to this letter to be significant deficiencies in internal control. This letter does not affect our report dated March 22, 2019 on the financial statements of North Metro Telecommunications Commission. We will review the status of these comments during our next audit engagement. Our comments, all of which have been discussed with appropriate members of management, are intended to improve the internal control or result in other operating efficiencies. We will be pleased to discuss these comments in further detail at your convenience, perform any additional study of these matters, or assist you in implementing the recommendations. Our comments are summarized in the attachment to this letter. 1 176