CCP 05-30-2000 - Laserfiche WebLink

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I I. I I I I I I I .. . I I . I I I. . I INDEPENDENT AUDITOR'S REPORT Honorable Mayor and City Council City of Arden Hills, Minnesota We have audited the accompanying general purpose financial statements of the City of Arden Hills, Minnesota, as of and for the year ended December 3 I, 1999 as listed in the table of contents, These general purpose fmancial statements are the responsibility of the City of Arden Hills, Minnesota's management. Our responsibility is to express an opinion on these general purpose fInancial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to fmancial 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 fmanciaI statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements, An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose fmancial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose fmancial statements referred to above present fairly, in al1 material respects, the financial position of the City of Arden Hills, Minnesota at December 31, 1999 and the results of its operations and cash flows of the Proprietary Fund Type for the year then ended, in conformity with general1y accepted accounting principles, In accordance with Government Auditing Standards, we have also issued a report dated March 31, 2000 on our consideration of the City's internal control over fmancial reporting and our tests of its compliance with certain provisions oflaws, regulations, contracts and grants. Our audit was performed for the purpose offonning an opinion on the general purpose fmancial statements taken as a whole, The combining and individual fund financial 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 fmancial statements of the City of Arden HilIs, Minnesota, Such information has been subjected to the auditing procedures applied in the audit of the general purpose fmancial statements and, in our opinion, is fairly stated in al1 material respects in relation to the general purpose fmancial statements taken as a whole. :':".';''''-.'.". March 31, 2000 Minneapolis, Minnesota ABDO, ABDO, EICK & MEYERS, LLP Certified Public Accountants