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BKILLSCHILLING LID. <br /> CONSULTANTS AND CERTIFIED PUBLIC ACCOUNTANTS <br /> bean R. Age; CB1 <br /> Thomas L• Sykes, OR <br /> Michael S Almtan,CFA <br /> • William]. Gravelle, CPA <br /> Deborah]. Medlin, CPA <br /> Dada R Benoit, CE1 <br /> • <br /> • <br /> • r <br /> January 14, 1999 <br /> • <br /> To the Partners <br /> • <br /> Abdo, Abdo, Eick & Meyers, LLP <br /> • <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 the extent we considered appropriate. -These <br /> tests included a review of selected accounting and auditing engagements. <br /> In performing 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 and <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 /> 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 being 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 practice. <br /> • <br /> • <br /> 600 Nor est Center • 230 \Vest Superior Street • Duluth, MN 558021953 • Phone 218.7224705 • Fax 218.7 22.8599 <br /> 807 Cloquet Avenue • Cloquet MN 557201677 • Phone 218.879.1503 - Fax 218-879-6240 <br /> " ti1::)1cnm <br />