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CCP 08-28-1995
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CCP 08-28-1995
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<br /> ------ --------- ------------- - - - ------- ----------- <br /> .. . <br /> AffX) J <br /> . <br /> August 14, 1995 CERTIFIED PuBLIC ACCOUNTANTS . <br /> AND CoNSULTANTS . <br /> Mr. Terry Post, <br /> City Accountant . <br /> City of Arden Hills <br /> 1450 West Highway 96 AUG 16 l{V <br /> Arden Hills, MN 55112 .::JvJ . <br /> Dear Mr. Post; <br /> This letter will confirm our understanding of the services we are to provide for the City of . <br /> Arden Hills for the year ended December 31, 1995. We will audit the general purpose . <br /> financial statements of the City of Arden Hills as of and for the year ended December 31, <br /> 1995. <br /> Our audit will be made in accordance with generally accepted auditing standards and .. <br /> government auditing standards and will include tests of the accounting records of the City of <br /> Arden Hills and other procedures we consider necessary to enable us to express an . <br /> unqualified opinion that the financial statements are fairly presented, in all material respects, <br /> in conformity with generally accepted accounting principles. If our opinion is other than <br /> unqualified. we will fully discuss the reasons with you in advance. . <br /> Our procedures will include tests of documentary evidence supporting the transactions <br /> recorded in the accounts, and may include tests of the physical existence of inventories, and . <br /> direct confirmation of receivables and certain other assets and liabilities by correspondence <br /> with selected individuals, creditors, and financial institutions. We will request written <br /> representations from your attorneys as part of the engagement, and they may bill you for . <br /> responding to this inquiry, At the conclusion of our audit, we will also request certain <br /> written representations from you about the financial statements and related matters. <br /> . <br /> . <br /> . <br /> Member of American Institute of Certified Public Accountants Private Companies Practice Section -. <br /> ilSEAST HICWRY STREET, SUITE 301 10<1 EASTl'EARLSTREET 1Dr:il NORTHLANO PLA1A . <br /> PO. BOX 1166 f'OEIOXHS IIOl'l/ESTIlOTHS11l.EET <br /> MANKATO. MINNESOTA '.6002-JI66 OWAlONNA. MINNESOTA 5\OOO.oJ~'i MINNEAPOUS, MINNESOTA S'>Ill <br /> .,0111.1\.111; IS07\4\1.Ql36 1611\8l'i--WQ(I <br /> FAX (\O71 WJ.91l9 FAX ('i071 4,l-llm FAXI6m;N6.-"'JO <br />
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