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In addition, we noted other matters involving the internal control and its operation that we have reported to management of the <br />Organization in a separate letter dated March 24, 2010. <br />The Organization's written responses to the significant deficiencies and material weaknesses identified in our audit have not been <br />subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them. <br />This report is intended solely for the information and use of the Board of Directors, management and the Minnesota Office of the <br />State Auditor, and is not intended to be and should not be used by anyone other than these specified parties. <br />March 24, 2010 ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota Certified Public Accountants <br />952.835.9090 • Fax 952.835i261 <br />www.aemcpas.com <br />-45- <br />