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• FAABDO <br /> ABDO <br /> t � 1'�1EICCKK& <br /> 1VJpC <br /> E16 LLP <br /> Cent W Public Accountants&Consultants <br /> 7241 Ohms Lane ' <br /> Suite 200 <br /> Minneapolis,MN 55439 <br /> REPORT ON COMPLIANCE AND ON INTERNAL CONTROL ' <br /> OVER FINANCIAL REPORTING BASED ON AN AUDIT OF <br /> FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE <br /> WITH GOVERNMENT A UDITING STANDARDS <br /> Honorable Mayor and City Council <br /> City of Arden Hills,Minnesota ' <br /> We have audited the general purpose financial statements of the City of Arden Hills,Minnesota as of and for the year ended <br /> December 31,2000 and have issued our report thereon dated April 4,2001. We conducted our audit in accordance with generally ' <br /> accepted auditing standards of the United States and the standards applicable to financial audits contained in Government Auditing <br /> Standards,issued by the Comptroller General of the United States. <br /> Compliance •' <br /> As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement,we <br /> performed tests of its compliance with certain provisions of laws,regulations,contracts and grants,noncompliance with which ' <br /> could have a direct and material effect on the determination of financial statement amounts. However,providing an opinion on <br /> compliance with those provisions was not an objective of our audit and,accordingly,we do not express such an opinion. The <br /> results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing <br /> Standards. ' <br /> Internal Control Over Financial Reporting <br /> In planning and performing our audit,we considered the City's internal control over financial reporting in order to determine our , <br /> auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the <br /> internal control over financial reporting. However,we noted certain matters involving the internal control over financial reporting <br /> and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention <br /> relating to significant deficiencies in the design or operation of the internal control over financial reporting that,in our judgment, <br /> could adversely affect the City's ability to record,process,summarize and report financial data consistent with the assertions of <br /> management in the financial statements. <br /> Our study and evaluation disclosed that because of the limited size of your office staff,your organization has limited segregation , <br /> of duties. Good internal control contemplates an adequate segregation of duties so that no one individual handles a transaction <br /> from inception to completion. While we recognize that your organization is not large enough to permit an adequate segregation of <br /> duties in all respects,it is important,however,that you be aware of this reportable condition. <br /> 612.835.9090 • Fax 612.835.3261 -45 <br />