contracts and grant agreements and other matters. The purpose of that report is to

describe the scope of my testing of internal control over financial reporting and

compliance and the results of that testing, and not to provide an opinion on the internal

control over financial reporting or on compliance. That report is an integral part of an

audit performed in accordance with Governmental Auditing Standards and should be

read in conjunction with this report in considering the results of my audit.

AISER

ertified Public Accountant and Consultant

August 31, 2007

Waconia, Minnesota

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