CCP 11-09-1998 - Laserfiche WebLink

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, fmABOO RECE\VED .~ri!~:~& OCT 2 5 1998 ~ ~~MEYERSLLP OfHlAtOOU\1US October 19, 1998 Cot!fted Puhll< 11="",""" & Canmltmw 72..(.1 Ohms Lane Suite 200 Minneapolis, MN 5.::;439 Mr. Terry Post City Treasurer City of Arden Hills 1450 West Highway 96 Arden Hills, MN 55112 Dear Mr. Post: We are pleased to confirm our understanding of the services we are to provide for the City of Arden Hills for the year ended December 31, 1998. We will audit the general purpose financial statements of the City of Arden Hills eas of and for the year ended December 31, 1998. The objective of our audit is the expression of an opinion as to whether the general purpose financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles. Our audit will be conducted in accordance with generally accepted auditing standards and the standards for 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 consider necessary to enable us to express such an opinion. If our opinion on the general purpose financial statements is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to express an opinion, we may decline to express an opinion or may not issue a report as a result of this engagement. , The management ofthe City of Arden Hills is responsible for establishing and maintaining internal controL In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of the controls. The objectives of internal control are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use of disposition, that transactions are executed in accordance 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 audits, we will consider the internal control sufficient to plan the audit in order to determine the nature, timing and extent of our auditing procedures for the purpose of expressing our opinions on the City of Arden Hills' general purpose financial statements. e 612.835.9090 . Fox 612.83S.326t . -.--