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STATE AU DITOR ROBERT R. PETERSON PHONE (701) 328-2241 October 31, 2003 STATE OF NORTH DAKOTA OFFICE OF THE STATE AUDITOR 925 BASIN AVENUE BISMARCK, ND 58504-6647 LOCAL GOVERNMENT DIVISION: MANAGER - AUGIE TERNES (701) 328-9505 FAX (701) 328-9503 FARGO BRANCH OFFICE (701) 239-7252 FAX (701) 239-7251 Cass County Michael Montplaisir, Auditor PO Box 2806 Fargo, ND 58108-2806 We are pleased to confirm our understanding of the services we are to provide Cass County for the years ended December 31, 2003, 2004 and 2005. We will audit the financial statements of Cass County as of and for the years ended December 31, 2003, 2004 and 2005. We understand that the financial statements will be presented in accordance with the financial reporting model described in GASB Statement No. 34. Also, the document we submit to you will include the following additional information that will be subjected to the auditing procedures applied in our audit of the financial statements: 1. Schedule of expenditures of federal awards 2. Management discussion and analysis 3. Budgetary comparison schedule Audit Objectives The objective of our audit is the expression of an opinion as to whether your financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the financial statements taken as a whole. The objective also includes reporting on: Internal control related to the financial statements and compliance with laws, regulations, and the provisions of contracts or grant agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. The reports on internal control and compliance will each include a statement that the report is intended for the information and use of the school board, management and federal awarding agencies, and if applicable, pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-133, and will include tests of accounting records, a determination of major program(s) in accordance with Circular A-133, and other procedures we consider necessary to enable us to express such an opinion and to render the required reports. If our opinion on the financial statements or the Single Audit compliance opinion is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement.