CCP 11-10-1997 - Laserfiche WebLink

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.. l~~~gg RE''-- P~~""I=:' '~') 1 ~:, 1, '-~ 1 Ol"~" .. "-' . ~tJt:'EICK & (. ?CT 2 8 ,1~~7~ J ~~MEYERS LLP { ." .' >; .......', ,"i1 October 23, 1997 (, t -J' J'il. '..J~, .;; ~.:..,) ,,~-. .., Gmij)NI Pllblic :\ccOImtanis & Corr.wltanlj . .. _.'_'."n______~_ _ _____ ------------ 1060 \'m1hkmd Pluza :3800 v;.est 30th Street \linneapoli5. M\i 554:H - Mr. Terry Post City Accountant City of Arden Hills I 1450 West Highway 96 Arden Hills, MN 55112 - Dear Mr. Post: - Weare pleased to confirm our understanding of the services we are to provide for the City of Arden Hills for the I year ended December 31,1997. We will audit the general purpose financial statements of the City of Arden Hills as of and for the year ended December 31, 1997. Our audit will be conducted in accordance with generally accepted auditing standards and the standards for .1 financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the City of Arden Hills and other procedures we I consider necessary to enable us to express an unqualified opinion that the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles. If our opinion is other than unqualified, we will fully discuss the reasons with you in advance, I The management of the City of Arden Hills is responsible for establishing and maintaining an internal control structure, In fulfilling the responsibility, estimates and judgments by management are required to assess the I expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance I with management's authorizations and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. In planning and performing our audit for the year ended December 31, 1997, we will consider the internal control I structure in order to determine our auditing procedures for the purpose of expressing our opinion on the City of Arden Hills' general purpose financial statements and not to provide assurance on the internal control structure. I I .. 612.835.9090 . Fax 612.896.3620 I