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CCP 05-19-2003
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CCP 05-19-2003
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<br />I <br /> <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br />1- <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br />,. <br /> <br />I <br /> <br /> <br />Grandview Square <br />5201 Eden Avenue <br />Suite 370 <br />Edina,MN554Vl <br /> <br />INDEPENDENT AUDITOR'S REPORT <br /> <br />Honorable Mayor and City Council <br />City of Arden Hills, Minnesota <br /> <br />We have audited the accompanying general purpose financial statements of the City of Arden Hills, Minnesota, as of and for the <br />year ended December 31, 2002 as listed in the table of contents. These general pnrpose fmaneial statements are the responsibility <br />of the City's management. Our responsibility is to express an opinion on these general purpose financial statements based on OUI <br />audit. <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those <br />standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial <br />statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and <br />disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and <br />significant estimates made by management, as well as evaluating the overall general pmpose financial statement presentation, Vl e <br />believe that our audit provides a reasonable basis for our opinion. <br /> <br />In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial <br />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 <br />year then ended in confonnity with accounting principles generally accepted in the United States of America. <br /> <br />Our audit was performed for the purpose of fanning an opinion on the general purpose financial statements taken as a whole. The <br />combining and individual futld financial statements and schednles listed in the table of contents are presented for the purpose of <br />additional analysis and are not a required part of the general purpose financial statements of the City. Sueh information has been <br />subjected to the auditing procedures applied in the audit of the general purpose [mandaI statements and, in our opinion, is fairly <br />stated in all material respects in relation to the general purpose financial statements taken as a whole. <br /> <br />April 10, 2003 <br />Minneapolis, Minnesota <br /> <br />aJJrlD) I;t.k. ~ ~ ) L Lf <br /> <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />952.835.9090 Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />
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