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I I I I I I I 1- I I I I I I I ,. I Grandview Square 5201 Eden Avenue Suite 370 Edina,MN554Vl 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 31, 2002 as listed in the table of contents. These general pnrpose fmaneial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these general purpose financial statements based on OUI audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial 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 pmpose financial statement presentation, Vl e 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 as of December 31, 2002, and the results of its operations and cash flows of its proprietary fund type for the year then ended in confonnity with accounting principles generally accepted in the United States of America. Our audit was performed for the purpose of fanning an opinion on the general purpose financial statements taken as a whole. The combining and individual futld financial statements and schednles 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. Sueh information has been subjected to the auditing procedures applied in the audit of the general purpose [mandaI statements and, in our opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. April 10, 2003 Minneapolis, Minnesota aJJrlD) I;t.k. ~ ~ ) L Lf ABDO, EICK & MEYERS, LLP Certified Public Accountants 952.835.9090 Fax 952.835.3261 www.aemcpas.com