CCP 05-24-1999 - Laserfiche WebLink

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I I. I I I I I I I I. I I I I I I I I. Certified Public Acmuntan1s & c.m.,ultallls 7241 Ohms Lane Suite 200 Minneapolis, MN 55439 INDEPENDENT AUDITOR'S REPORT Honorable Mayor and City Council City of Arden Hills, Minnesota We have audited the accompanying general purpose [mancial statements of the City of Arden Hills, Minnesota, as of and for the year ended December 31, 1998 as listed in the table of contents, These general purpose [mancial statements are the responsibility of the City of Arden Hills, Minnesota's management. Our responsibility is to express an opinion on these general purpose [mancial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, Those standards require we plan and perform the audit to obtain reasonable assurance about whether the [mancia] statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose [mancial statements, An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose [mancial statement presentation, We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Arden Hills, Minnesota at December 31, 1998 and the results of its operations and cash flows of the Proprietary Fund Type for the year then ended, in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated April 8, 1999 on our consideration of the City's internal control over financial reporting and our tests of its compliance with certain provisions oflaws, regulations, contracts and grants. Our audit was performed for the purpose of forming an opinion on the general purpose [mancial statements taken as a whole. The combining and individual fund [mancial statements listed in the table of contents are presented for the purpose of additional analysis and are not a required part of the general purpose financial statements of the City of Arden Hills, Minnesota, Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. Apri] 8, 1999 Minneapolis, Minnesota , QJ,k)1J~/~ ~.JLLP ABDO, ABDO, EICK & MEYERS, LLP Certified Public Accountants I 612.8.3S.9090 . Fax 612.835.3261