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<br /> AffX) I <br /> ~ .' <br /> UFmFlEll PuRtle AtXX'lUNTANlS <br /> ANil ON;ULTANTS I <br /> I <br /> INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE I <br /> BASED ON AN AUDIT OF THE GENERAL PURPOSE FINANCIAL <br /> STAlEMENTS PERFORMED IN ACCORDANCE WITH I <br /> GOVERNMENT AUDITING STANDARDS <br /> Honorable Mayor and City Commission I <br /> City of Arden Hills, Minnesota <br /> We have audited the general purpose financial statements of the City of Arden Hills, Arden Hills, Minnesota as of I <br /> and for the year ended December 31, 1996, and have issued our report thereon dated April 10, 1997. <br /> We conducted our audit in accordance with generally accepted auditing standards and Gm>ernment Auditing I <br /> Standards, issued by the Comptroller General of the United States. Those standards require that we plan and <br /> perform the audit to obtain reasonable assurance about whether the financial statements are free of material -I <br /> misstatement <br /> Compliance with laws, regulations, contracts and grants applicable to the City of Arden Hills, Minnesota is the <br /> responsibility of the City's management As part of obtaining reasonable assurance about whether the financial I <br /> statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of <br /> laws, regulations, contracts and grants. However, the objective of our audit of the general purpose financial <br /> statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not I <br /> express such an opinion. <br /> The results of our tests disclosed no instances of noncompliance that are required to be reported under Govenunent <br /> Auditing Standards. I <br /> This report is intended for the information of the Council, management and the Office of the State Auditor. <br /> However, this report is a matter of public record and its distribution is not limited. I <br /> ( . <br /> czt,t, atIo e.. ~ I <br /> ( <br /> April 10, 1997 ABDO, ABDO & EICK <br /> Minneapolis, Minnesota Certified Public Accountants <br /> I <br /> I <br /> . I <br /> -43- I <br />