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<br />Muellerleile & Harrington7 Ltd. <br />Certified Public Accountants <br />2393 Rice Street. Roseville, M N 55113 <br />(651) 481-1128 <br />Fax (651) 481-0982 <br /> <br />f(enneth J. Muellerleile, CPA <br />Wayne A. Langer, CPA <br />Michael J. Roehl, CPA <br /> <br />Mark D. Harrington, CPP <br />Jeffrey L. Pletcher, CPP <br />Gregory W. Heck, CPP <br /> <br />MANAGEMENT LETTER <br /> <br />To the Commissioners <br />North Metro Telecommunications Commission <br />Blaine, Minnesota <br /> <br />In planning and performing om audit of the financial statements of North Metro <br />Telecommunications Commission for the year ended December 31, 2004, we considered <br />its internal control in order to detemline our auditing procedures for the purpose of <br />expressing our opinion on the financial statements and not to provide assurance on intemal <br />control. However, we noted certain matters involving internal control and its operations that <br />we consider to be reportable conditions under standards established by the American <br />Institute of Celiified Public Accountants. Reportable conditions involve matters coming to <br />our attention relating to significant deficiencies in the design or operation of intemal control <br />that, in our judgment, could adversely affect the Commission's ability to record, process, <br />summarize and repOli financial data consistent with the assertions of management in the <br />financial statements. <br /> <br />Our consideration of internal control was for the limited pU11)ose described in the preceding <br />paragraph and would not necessarily disclose all matters that might be reportable conditions. <br />In addition, because of inherent limitations in internal control, errors or fraud may occur and <br />not be detected by such controls. <br /> <br />These conditions are considered in detelmining the nature, timing and extent of the audit <br />tests applied in our audit of the December 31, 2004 financial statements, and this report does <br />not affect our report on those financial statements dated April 11, 2005 . We have not <br />considered intemal control since the date of our report. <br /> <br />TIllS report is intended solely for the information and use of the Commissioners, <br />management and others witllln the Organization. <br /> <br /> <br />q~/-6./. <br /> <br />Aplilll, 2005 <br /> <br />P.24, 1 <br />