2005-09-14 CC Packet - Laserfiche WebLink

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Muellel"leile & Harrington, Ltd. Certified Public Accountants 2393 Rice Street. Roseville, MN 55113 (651) 481-1128 Fax (651) 481-0982 Kenneth J. Muellerleile, CPA Wayne A. Langer, CPA Michael J. Roehl, CPA Mark D. Harrington, CPA Jeffrey L. Pletcher, CPA Gregory W. Heck, CPA REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Commissioners North Metro Telecommunications Commission Blaine, Minnesota We have audited the basic financial statements of North Metro Telecommunications Commission, as of and for the year ended December 31, 2004, and have issued our report thereon dated April 11, 2005. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Conunission's basic financial statements are free of material misstatement, we perfonned tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control over Financial Reporting In planning and perfOlming our audit, we considered the Commission's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. However, we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect the Commission's ability to record, process, sununarize, and report financial data consistent with the assertions of management in the basic financial statements. We noted the following reportable conditions: P.21120