Laserfiche WebLink
• 5ABDO <br /> 16ABDO <br /> EICK& <br /> ' ;W—;MEYERSLLP <br /> Certified Public Accountants&Consultants <br /> 7241 Ohms Lane <br /> Suite 200 <br /> ' Minneapolis,MN 55439 <br /> INDEPENDENT AUDITORS'REPORT <br /> Honorable Mayor and City Council <br /> City of Arden Hills,Minnesota <br /> ' We have audited the accompanying general purpose financial statements of the City of Arden Hills,Minnesota,as of and for <br /> the year ended December 31,2000 as listed in the table of contents. These general purpose financial statements are the <br /> responsibility of the City of Arden Hills,Minnesota's management. Our responsibility is to express an opinion on these <br /> general purpose financial statements based on our audit. <br /> We conducted our audit in accordance with generally accepted auditing standards of the United States and the standards <br /> applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United <br /> States. Those standards require we plan and perform the audit to obtain reasonable assurance about whether the financial <br /> statements are free of material misstatement. An audit includes examining,on a test basis,evidence supporting the amounts <br /> and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used <br /> ' and significant estimates made by management,as well as evaluating the overall general purpose financial statement <br /> presentation. We believe that our audit provides a reasonable basis for our opinion. <br /> In our opinion,the general purpose financial statements referred to above present fairly,in all material respects,the financial <br /> position of the City of Arden Hills,Minnesota at December 31,2000 and the results of its operations and cash flows of the <br /> proprietary fund type for the year then ended,in conforinity with generally accepted accounting principles of the United <br /> States. <br /> ' In accordance with Government Auditing Standards,we have also issued a report dated April 4,2001 on our consideration of <br /> the City's internal control over financial reporting and our tests of its compliance with certain provisions of laws,regulations, <br /> contracts and grants. That report is an integral part of an audit conducted in accordance with the standards applicable to <br /> financial audits contained in Government Auditing Standards,and in considering the results of the audit,should be read along <br /> ' with the independent auditors'report. <br /> Our audit was performed for the purpose of forming an opinion on the general purpose financial statements taken as a whole. <br /> The combining and individual fund financial statements listed in the table of contents are presented for the purpose of <br /> additional analysis and are not a required part of the general purpose financial statements of the City of Arden Hills, <br /> Minnesota. Such information has been subjected to the auditing procedures applied in the audit of the general purpose <br /> financial statements and,in our opinion,is fairly stated in all material respects in relation to the general purpose financial <br /> statements taken as a whole. <br /> April 4,2001 ABDO,EICK&MEYERS,LLP <br /> Minneapolis,Minnesota Certified Public Accountants <br /> 612.835.9090 • Fax 612.835.3261 <br />