CCP 05-27-1997 - Laserfiche WebLink

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I I. AffX) I I INDEPENDENT AUDITOR'S REPORT CERTIFIED PUBLIC ACCOUNTANTS I AND CoNSULTANlS I Honorable Mayor and City Council City of Arden Hills, Minnesota I We have audited the accompanying general pwpose fmancial statements of the City of Arden Hills, Minnesota, as of and for the year ended December 31, 1996, as listed in the table of contents. These general purpose financial I s1atements are the responsibility of the City of Arden Hills, Minnesota's management. Our responsibility is to express an opinion on the financial statements based on our audit. I We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perfonn the audit to obtain reasonable assurance about whether the general purpose fmancial statements are free of I. material miss1atement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial s1atements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. I In our opinion the general pwpose fmancial statements referred to above present fairly, in all material respects, the financial position of the City of Arden Hills, Minnesota, at December 31, 1996 and the results of its operations and I the cash flows of the Proprietary Fund type for the year then ended, in confonnity with generally accepted accounting principles. In accordance with GlNe1'nment Auditing Standards, we have also issued a report dated April I 0, 1997 on our I consideration of the City of Arden Hills's internal control structure and a report dated April I 0, 1997 on its compliance with laws and regulations. I Our audit was conducted for the purpose of forming an opinion on the general pwpose financial s1atements taken as a whole. The individual fund financial s1atements listed in the table of contents are presented for the purpose of additional analysis and are not a required part of the general purpose fmancial statements of the City of Arden Hills, I Minnesota. Such infonnation has been subjected to the auditing procedures applied in the audit of the general purpose financial s1atements and, in our opinion, is fairly stated in all material respects in relation to the general purpose financial s1atements taken as a whole. I ad,/ atIo ~I~ April 10, 1997 ABDO, ABDO & EICK I Minneapolis, Minnesota Certified Public Accountants I. Member of American Institute o( CertiAed Public Accountants Private Companies Practice Section us EAST HICKORY STREET, SUITE 302 204 EAST PEARL STREET 1060 NOlmllAND PlAZA I P.O. BOX 3166 l'.U BOX 34S 3800 WEST 80TH STREET MANKAm. MINNESOTA 56002-3166 OWATONNA. MINNESOTA SS06O-034S MINNEAPOUS. MINNESOTA 55431 (501) 625-272.1 (501) 451-9136 (612) 835..9090 FAX (507) 388-9139 FAX (SO?) 4SI-"194 FAX (612) 896.3620 -