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U.S. Securities and Exchange Commission
 Washington, D. C. 20549
 Form 10-KSB/A
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    ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the fiscal year ended December 31, 2005
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    TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to
 Commission File Number : 0-26226
 MICROFIELD GROUP, INC.
  Oregon
    
    93-0935149(State or other jurisdiction
    
    (I. R. S. Employerof incorporation or organization)
    
    Identification No.)
 1631 NW Thurman St., Suite 200
Portland, Oregon 97209    (503) 419-3580
 Securities registered under Section 12(b) of the Exchange Act: None
Securities registered under Section 12(g) of the Exchange Act:
Common Stock
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Item 8A. Controls and Procedures
  Evaluation of Disclosure Controls and Procedures
  Changes in Internal Control over Financial Reporting
  Deficiencies and Corrective Actions Relating to the Companys Internal Controls over Financial
Reporting




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    Incomplete or missing customer contract files
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    Incomplete or missing proof of sale or agreement
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    Non-existent or limited review procedures
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    Inconsistent application of percentage of completion estimation
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    No standardized purchasing procedures
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    Inadequate approval procedures
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    Limited separation of duties
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    Inadequate document control system
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    Inconsistently applied period cutoff procedures
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    Cash account reconciliations not performed timely
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    Accounts not reconciled for long periods of time
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    Monthly books and records not closed timely
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    Limited review of accounting reconciliations
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    Lack of properly trained personnel to perform duties
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    Inadequate inventory tracking procedures
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    Inadequate fixed asset tracking procedures
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    Lack of accounts receivable aging monitoring procedures
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    Qualified personnel have been hired to perform additional procedures in an effort to
support and substantiate account balances at period end.
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    Detailed validation work was done by internal personnel with respect to all
consolidated balance sheet account balances to substantiate the financial information that
is contained in this Form 10-KSB.
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        Additional analysis was performed on consolidated income statement amounts and compared
to prior period (both year over year and consecutive period) amounts for reasonableness.
This additional analysis is supplemental to the audit procedures
normally required for our registered independent public accounting firm to provide an opinion on the
financial statements.




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Revenue recognition
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        Criteria and procedures established defining approved customer contracts
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    Control function established to review and monitor compliance to new procedures
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    Improved document control and file check out procedures
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    Procedure established defining consistent percentage completion Gross Margin estimation
process
 Cash disbursements and liability recognition
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        Document control system established and monitored for compliance
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    Cut off procedures formalized and consistently applied
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    Centralized departmental budgets and accountability established
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    Purchasing procedures have been formalized and implementation has begun
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    Procedures instituted to provide for appropriate separation of duties
 Other
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        Procedures established and personnel assigned to reconcile key accounts on a timely basis
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    Control function added to review reconciliations
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    Timely closing and review of books and records
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    Deadlines imposed for period end closings




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SIGNATURES
  Dated:
June 1, 2006MICROFIELD GROUP, INC.By:
    
    /s/ Rodney M. BoucherRodney M. BoucherChief Executive Officer
  Signature
    
    Title/s/ Rodney M. Boucher
    
    Chief Executive Officer and DirectorRodney M. Boucher
    
    Date:  June 1, 2006/s/ A. Mark Walter
    
    President and DirectorA. Mark Walter
    
    Date:  June 1, 2006/s/ Randall R. Reed
    
    Chief Financial Officer (Principal Financial and Accounting Officer)Randall R. Reed
    
    Date:  June 1, 2006/s/ Michael W. Stansell
    
    DirectorMichael W. Stansell
    
    Date:  June 1, 2006/s/ Gene Ameduri
    
    DirectorGene Ameduri
    
    Date:  June 1, 2006/s/ William C. McCormick
    
    DirectorWilliam C. McCormick
    
    Date:  June 1, 2006/s/ Gary D. Conley
    
    DirectorGary D. Conley
    
    Date:  June 1, 2006