Laserfiche WebLink
<br />I' . <br />I Al?[X) <br />It <br />I September 25, 1996 CERTIFIED PUBLIC ACCOUNTANTS <br /> AND CoNSULTANTS <br />I <br /> Mr. Terry Post, <br />I City Accountant !f: i <br /> City of Arden Hills <br /> 1450 West Highway 96 <br />I Arden Hills, MN 55112 <br /> Dear Mr. Post: <br />I This letter will confirm our understanding of the serviees we are to provide for the City of <br />I Arden Hills for the year ended December 31, 1996. 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 /> 1996. <br />Ie 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 />I 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 />I unqualified, we will fully discuss the reasons with you in advance. <br /> Our procedures will include tests of documentary evidence supporting the transactions <br />I 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 />I 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 />I <br />I <br />I <br />f' Member of American Institute of Certified Public Accountants Private Companies Practice Section <br />I 115 EAST HICKORY 5I1lEET,SUITE )0, 104 EA~T PEARL S1RaT !OiilNORn1LASDPLAZ:1. <br /> f\) BOX )166 1'0. BOX.HS J&JOWE5T &-'TH STREET <br /> MANK.~lO. MINNESOfA 561).'2_,\;66 OWATONNA, \.\lNNESOTA ,\060'()I~; MINNEAPOUS, MISi'bOf,o\. ,:"<)1 <br /> 15071 611.,7~; 1~;lm.~I}Q I~]l) SlS.'>>)) <br /> FAX()(l7)k\8.91J9 FAXIS(1)-l5I.(l)'/4 FAXI611JSw,.161O <br />