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<br />, <br /> <br />BKILL ScHILLING LID. <br /> <br />CONSULTANTS AND CERTIFIED PUBLIC ACCOCNTANTS <br /> <br />Dean RAger,CPA <br />Thomas LSykes, CPA <br />Michael 5 Altman, CPA <br />William J Gravelle, CPA <br />Deborah J Medlin, CPA <br />Daria R Benoit, 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, 199B..Qur <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 performillg our review, we have given consideration to the quality control standards for <br />. an accounting and auditing practice issued by the AICPA. Those standards indicate that a <br />firm's quality control policies and procedures should be appropriately comprehensive <;snd <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 />~~ ~~ itJ <br /> <br />600 Norwe" Center. 230 West Superior Street. Duluth, MN 55802-1953 . Phone 218-722-4705 . Fax 218.722.8589 <br />807 C1aquet Avenue. Claquet. MN 55720.1677 . Phone 218.879.1503 . Fax 218.879.6240 <br />www.eikill.com . <br />