SUMMARY FINANCIAL STATEMENT
COOK COUNTY, MINNESOTA
DECEMBER 31, 2009

Prepared by Braidy Powers, Cook County Auditor-Treasurer

The purpose of this report is to provide a summary of Cook County's financial information for interested citizens. Questions about this report should be directed to Braidy Powers, Auditor-Treasurer, tel. (218) 387-3646. A full and complete copy of the Cook County Financial Statement is available upon request by calling the County Auditor's Office at (218) 387-3644, or by writing to Cook County Auditor-Treasurer, Cook County Courthouse, 411 West 2nd Street, Grand Marais, MN 55604-2307.

To the Honorable Board of County Commissioners
County of Cook
Grand Marais, Minnesota 55604-2307

The summary Annual Financial Report of Cook County, Minnesota for the fiscal year ended December 31, 2008 is submitted herewith.

Independent Audit

Minnesota State Law requires annual audits of the County's books of account, financial records and transactions of all administrative departments of the County. Audits may be performed either by the State Auditor's Office or by an independent audit firm as, determined by the Office of the State Auditor and state law.

Acknowledgements

The preparation of this financial statement could not have been accomplished without the efficient and dedicated services of the staff of the Auditor's office: John Peterson, County Financial Coordinator, who prepared and compiled this financial statement with the help of, Aimee Luick, Cortnee Ashford, Cheryl Walimaa and Bev Wolke. The
Road & Bridge and Public Health & Human Services departments, Anne Zellner and Jan Parish respectively, also assisted in the preparation of this statement.

I also thank the members of the Cook County Board for their interest and support in planning and conducting the financial operations of the County in a responsible and progressive manner.

Respectfully submitted,

Braidy Powers
Cook County Auditor -Treasurer