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<br />Muellerleile & Harrington, Ltd. <br />Certified Public Accountants <br />2393 Rice Street. Roseville, MN 55113 <br />(651) 481-1128 <br />Fax (651) 481-0982 <br /> <br />Kenneth J. Muellerleile, CPA <br />Wayne A. Langer, CPA <br />Michael J. Roehl, CPA <br /> <br />Mark D. Harrington, CPA <br />Jeffrey L. Pletcher, CPA <br />Gregory W. Heck, CPA <br /> <br />INDEPENDENT AUDITOR'S REPORT <br /> <br />To the Board of Commissioners <br />NOlih Metro Telecommunications Commission <br />Blaine, Minnesota <br /> <br />We have audited the accompanying basic financial statements of North Metro <br />Telecommunications Commission as of and for the year ended December 31, 2004. <br />These financial statements are the responsibility of the Commission's management. Our <br />responsibility is to express an opinion on these financial stateinents based on our audit. <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the <br />United States of America and the standards applicable to financial audits contained in <br />Governmental Auditing Standards, issued by the Comptroller General of the United <br />States. Those standards require that we plan and perform the audit to obtain reasonable <br />assurance about whether the financial statements are liee of material misstatement. An <br />audit includes examining, on a test basis, evidence supporting the amounts and <br />disclosures in the financial statements. An audit also includes assessing the accounting <br />principles used and significant estimates made by management, as well as evaluating the <br />overall financial statement presentation. We believe that our audit provides a reasonable <br />basis for our opinion. <br /> <br />In our opinion, the basic financial statements referred to above present fairly, in all <br />material respects, the financial position of North Metro Telecommunications Commission <br />as of December 31, 2004, and the changes in its net assets and its cash flows for the year <br />the ended, in conformity with accounting principles generally accepted in the United <br />States of America. <br /> <br />In accordance with Government Auditing Standards, we have issued our report dated <br />April 11, 2005 on our consideration of the Commission's internal control over financial <br />reporting and our tests of compliance with certain provisions of laws, regulations, <br />contracts and grants. That report is an integral part of an audit perforn1ed in accordance <br />with Government Auditing Standards and should be read with this report in considering <br />the results of our audit. <br /> <br />!: 30 1 <br />