From: Judy [mailto:wayta@littlefalls.net]Sent: Wednesday, August 13, 2008 1:42 PMTo: Neil FrizzellSubject: Re: CFO Interim Contract

Neil,

You have done some excellent work for us and took us through some very difficult searchingtimes. I feel the ground work you have done puts us in a position to continue to move forward.For all your efforts and progress I am very thankful. Your commitment to accomplishing a betterfinancial situation was obvious and your tenacity for searching to the bottom of problems isgreatly appreciated. I know the next couple of weeks will continue to show progress in the

--.----- finaneial-eepartment- witlTyel:lr-leadefs·hilT.--·-

Sincere Thanks,

Judy

Judy Waytashek, Board ChairMille Lacs Health System38697 263rd StreetHillman, MN 56338Home: 320-277-3379

Date: 1-14-97

to:

From:

Neil Frizzell, CF~, ,-

V· .. B ~Virgnua ynum,

Subject: Year End Financial Reports

Neil, all kidding aside, you have done an excellent job of controlling the days inaccounts receivable, training your staff, standardizing the financial reports into a "readerfriendly" format and in general handling the financial end of Murray County MemorialHospital. You are to be commended.

I have also appreciated the manner in which you accepted suggestions (even when wewere not in total agreement) and advice on the financial functions. I think you and Jerryhave formed a very good team and both are complimented in that regard.

The budgeting process was also handled in an efficient, progressive manner and Iappreciate that as well. I believe you are an asset to Murray County Memorial Hospitaland to the Sioux Valley Health Network. Thanks.

CC: Jerry BobeldykTom EvansKen TrammelSteve Cohrs

..•~.

\

Decatur CountyHOSPITAL

March 1, 1990

Re: Letter of Recommendation: Neil 1. Frizzell

I have worked with Neil L. Frizzell since February of 1988. As Controller for thehospital he is in charge of the entire accounting functions. In addition hesupervises a business office staff of eight people.

During this time he has been able to install many needed internal controls in theaccounting area. Also he has assisted employees to have a better understandingof their jobs as well as cross training into other areas of the business office.In the computer area he demonstrated his ability to learn a new system quickly andto maximize the computer capabilities.As an employee I consider him dependable, conscientious, and have the highest regardfor confidentiality.

If you have any questions, please contact me at (515) 446-4980.

Respectfully,

~.-,/2~1?77)~~»<,

John J. MyersAdministrator

JM/cr

1405NORTHWEST CHURCH STREET. LEON, IOWA 50144

515-448-4871

:.

MERIWETHER, WILSON AND COMPANYCERTIFIED PUBLIC ACCOUNTANTS

ROBERT L MERIWETHER, C.P.A.EDWARD J. WI~SON, C.P.".CRAIG A. OITSWORTH, C.P.A.WILLIAM M. BOORN, C.P.A.LARRY P. HANON. C.P.A.RODNEY L. IVEAS. C.P.•••.DENNIS L MUELLER, C.P.•••.ALAN A. DAEOLOW, C.P.A.RICHARD C. 8JOALO, C.P.A.STEPHEN L KOEHN. C.P.A.SUSAN K. CHA.NTLANO, C.P.A..

-, OFFICES ~T3829· ,, •• STREET, OES MOINES, lOW'" 50322

208 PROFESSIONAL 8l0G .• TIPTON. IOWA 521721301 2nd STREET, PERRY. IOWA 50220

TELEPHONEOES MOINES. 515/278·5591TIPTON . 3191886.2181PERRI( . .SI~465·5381

September 16, 1983

LETTER OF RECOMMENDATION

We have worked with Neil Frizzell since February of 1983,through the Midwest Service Station Association.

The accounting work handled by Neil involved all areas ofthe Midwest Service Station and the IGDA Pro Coops' bookkeeping.Duties involved work with retail cost accounting, budgeting, andother detail work.

Neil was able to expand his responsiblities to handle someof the functions previously handled by our firm in thepreparation of monthly financial statements.

We feel that Neil is a very dependable and capableaccountant.

Respectfully,

J~/?1~Dennis MuellerMERIWETHER, WILSON AND COMPANYCertified Public Accountant

MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS