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r' �} �-x• <br />. � <br />�lc�����i � ��� <br />� _r��= ' <br />CPAs & BUSINGSS ADVISORS <br />INDEPENDENT AUDITOR'S REPORT <br />The Board of Directors <br />Northwest Youth and Family Services <br />Shoreview, Minnesota <br />We have audited the accompanying statement of financial position c�fNorthwest youth and Family Services, as <br />of December 31, 2004, and the related statements of activities, cash flows and functional expenses for the year <br />then ended. These financial statements are the responsibility of the Organization's management. Our responsibility <br />is to express an opinion on these financial statements based on our audit. The prior year summarized comparative <br />information has been derived from the Organization's 2003 financial statements, and, in our report dated April 8, <br />2004, we expressed an unqualified opinion on those financial statements <br />We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica. <br />Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the <br />financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence <br />supporting the amounts and disclosures in the financial statements. An audit also includes assessing the <br />accounting principles used and significant estimates made by management, as well as evaluating the overall <br />financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the financial <br />position of Northwest Youth and Family Services, as of December 31, 2004, and the changes in its net assets <br />and its cash flows for the year then ended in conformity with accounting principles generally accepted in the <br />United States of America. <br />� �� ��� � � <br />,� <br />Minneapolis, Minnesota <br />April 19, 2005 <br />PEOPLE. PRINCIPLES. POSSIBILITIES <br />ww��v.�id��ac il�y.corr� <br />5601 Green Volley Dr., 5#e. 700 I Minneapolis, Minnesqtq 55437-1145 1 Phone 952.944.6145 1 Fan 952.944 8496 q� <br />