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CliftonLarsonAllen LLP <br /> CLAconnect.com <br /> Board of Directors <br /> Sherburne Wright County Cable Communications Commission <br /> Buffalo, Minnesota <br /> We have audited the financial statements of Sherburne Wright County Cable Communications <br /> Commission (the Commission) as of and for the year ended December 31, 2017, and have issued our <br /> report thereon dated May 15, 2019. We have previously communicated to you information about our <br /> responsibilities under auditing standards generally accepted in the United States of America, as well as <br /> certain information related to the planned scope and timing of our audit. Professional standards also <br /> require that we communicate to you the following information related to our audit. <br /> Significant audit findings <br /> Qualitative aspects of accounting practices <br /> Accounting policies <br /> Management is responsible for the selection and use of appropriate accounting policies. The significant <br /> accounting policies used by the Commission are described in Note 1 to the financial statements. <br /> No new accounting policies were adopted and the application of existing policies was not changed <br /> during 2017. <br /> We noted no transactions entered into by the Commission during the year for which there is a lack of <br /> authoritative guidance or consensus. All significant transactions have been recognized in the financial <br /> statements in the proper period. <br /> Accounting estimates <br /> Accounting estimates are an integral part of the financial statements prepared by management and are <br /> based on management's knowledge and experience about past and current events and assumptions <br /> about future events. Certain accounting estimates are particularly sensitive because of their <br /> significance to the financial statements and because of the possibility that future events affecting them <br /> may differ significantly from those expected. There were no accounting estimates affecting the financial <br /> statements which were particularly sensitive or required substantial judgments by management. <br /> Financial statement disclosures <br /> Certain financial statement disclosures are particularly sensitive because of their significance to <br /> financial statement users. There were no particularly sensitive financial statement disclosures. <br /> The financial statement disclosures are neutral, consistent, and clear. <br /> Difficulties encountered in performing the audit <br /> In the completion of our audit, we encountered difficulties in receiving necessary information in a timely <br /> manner to complete the audit. We received the signed engagement letter in October of 2018, which <br /> allowed us to begin auditing procedures. We remained in contact with individuals in the Commission, <br /> and were waiting on items to complete the audit into April 2019. At the completion of the audit, we had <br /> received all necessary documentation to support our audit opinion. <br /> 0 A member of <br /> Nexia <br /> International <br />