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<br />BKILL SrnILLING LTD. <br /> <br />CONSULTANTS AND CERTIFIED PUBLIC ACCOCNTANTS <br /> <br />Dean R. Ager, CPA <br />Thomas L Sykes, CPA <br />Michael S. Altman, CPA <br />William j. Gravel1e, CPA <br />DeoorahJ Medlin, CPA <br />Darl~ R. Benoi~ CPA <br /> <br />January 14, 1999 <br /> <br />To the Partners <br />Abdo, Abdo, Eick & Meyers, LLP <br /> <br />We have reviewed the system of quality control for the accounting and auditing practice of <br />Abdo, Abdo, Eick & Meyers, LLP (the firm) in effect for the year ended April 30, 1998. Our <br />review'was conducted in conformity with standards established by the Peer Review Board <br />of the American Institute of Certified Public Accountants (AICPA). We tested compliance <br />with the firm's system of quality control to th.e extent we considered appropriate. .These <br />tests included a review of selected accounting and auditing engagements. <br /> <br />In performing our review, we have given consideration to the quality control standards for <br />. an accounting and aud.iting practice issued by the AICPA. Those standards indicate tha~ a <br />firm's quality control policies and procedures should be appropriately comprehensive i;ind <br />suitably designed in relation to the firm's size, organiZational structure, operating policies <br />and the nature of its practice. They state that variance in an individual's performance and <br />understanding of professional requirements or the firm's quality control policies and <br />procedures can affect the degree of compliance with a firm's prescribed quality control <br />policies and procedures and, therefore, the effectiveness of the system. <br /> <br />In our opinion, the system of quality control for the accounting and auditing practice of <br />Abdo, Abdo, Eick & Meyers, LLP in effect for the year ended April 30, 1998, has been <br />designed in accordance with the quality control standards for an accounting and auditing <br />practice established by the AICPA and was b-eing complied with for the year then ended to <br />provide the firm with reasonable assurance of conforming with professional standards in <br />the conduct of that p.ractice. <br /> <br />~~ ~~ tM <br /> <br />600 Nomest Center' 130 West Superior Street. Duluth, MN 55802.1953 . Phone 2]8-722-4705 . Fax 2]8./22.8589 <br />807 Claquet Avenue' Claque!. MN 55720,]677 . Phone 2]8,879,1503 . Fax 218,879,6240 <br />\\w\\',eikill.com <br />