auditor s opinion letter for special purpose government engaged in business type activities only to the chairman and board of commissioners city dogwood public housing authority north carolina we have audited accompanying major funds aggregate remaining fund information as year ended september 30 2004 listed table contents these financial statements are responsibility management our is express opinions on based audit conducted accordance with auditing standards generally accepted united states america applicable audits contained issued by comptroller general those require that plan perform obtain reasonable assurance about whether free material misstatement an includes examining a test basis evidence supporting amounts disclosures also assessing accounting principles used significant estimates made well evaluating