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Lars•nAlJen <br /> LLP <br /> CPAs, Consultants & Advisors <br /> www.larsonailen.com <br /> Board of Directors <br /> Sherburne-Wright County Cable Communications Commission II <br /> Buffalo, Minnesota <br /> We have audited the financial statements of the governmental activities of the Sherburne-Wright County Cable <br /> Communications Commission II for the year ended December 31,2007, and have issued our report thereon dated <br /> September 30, 2008. Professional standards require that we provide you with the following information related to <br /> our audit. <br /> Our Responsibility under U.S. Generally Accepted Auditing Standards <br /> As stated in our engagement letter dated April 15, 2008, our responsibility, as described by professional <br /> standards, is to express opinions about whether the financial statements prepared by management with your <br /> oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting <br /> principles. Our audit of the financial statements does not relieve you or management of your responsibilities. <br /> 1. Our responsibility is to plan and perform the audit to obtain reasonable, but not absolute, assurance that <br /> the financial statements are free of material misstatement. <br /> 2. As part of our audit, we considered the internal control of Sherburne-Wright County Cable <br /> Communications Commission H. Such considerations were solely for the purpose of determining our <br /> audit procedures and not to provide any assurance concerning such internal control. <br /> 3. We are responsible for communicating significant matters related to the audit that are, in our professional <br /> judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are <br /> not required to design procedures specifically to identify such matters. <br /> 4. We are also responsible for communicating matters regarding provisions of the Minnesota Legal <br /> Compliance Audit Guide for Local Government,promulgated by the State Auditor pursuant to Minnesota <br /> Statute 6.65. <br /> Other Information in Documents Containing Audited Financial Statements <br /> Our audit opinion, the audited financial statements, and the notes to financial statements should only be used in <br /> their entirety. Inclusion of the audited financial statements in a client prepared document, such as an annual <br /> report, should be done only with our prior approval and review of the document. Our responsibility for other <br /> information in documents containing the entity's financial statements and report does not extend beyond the <br /> financial information identified in the report. We do not have an obligation to perform any procedures to <br /> corroborate other information contained in such documents. <br /> Significant Audit Findings <br /> Qualitative Aspects of Accounting Practices <br /> Management is responsible for the selection and use of appropriate accounting policies. In accordance with the <br /> terms of our engagement letter, we will advise management about the appropriateness of accounting policies and <br /> their application. The significant accounting policies used by Sherburne-Wright County Cable Communications <br /> Commission II are described in Note 1 to the financial statements. <br /> The Commission's financial statements were prepared using the cash basis of accounting, which is a <br /> comprehensive basis of accounting other than accounting principles generally accepted in the United States of <br /> America. <br /> ti r 9 LarsonAllen LLP is a member of Nexia international,a worldwide network of independent accounting and consulting firms. <br /> INTERNATIONAL <br />