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<br /> <br />. <br /> <br />Certified lWlk Ac.counlanIS & u,multanLl <br /> <br />Grand~iew Square <br />5201 Eden Avenue <br />Suite 370 <br />Edina, MN 5;:'136 <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 fmandal statements of the City of Arden Hills, Minnesota, as of and for the <br />year ended December 3], 2003 as listed in the table of contents. These general pmpose fmancial statements are the responsibility <br />of the City's management. Our responsibility is to express an opinion on these general purpose [manciaI statements based on our <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 [mancial <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 fmancial statements. An audit also includes assessing the accounting principles used and <br />significant estimates made by management, as well as evaluating the overall general purpose fl1lancial statement presentation. We <br />believe that our audit provides a reasonable basis for our opinion. <br /> <br />In our opinion, the general purpose fmanciaI statements referred to above present fairly, in all material respects~ the financial <br />position of the City as of December 31, 2003, and the results of its operations and cash flows ofiLe:; 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 forming an opinion on the general purpose fmancial statements taken as a whole. The <br />combining and individual fund financial statements and schedules listed in the table of contents are pres~nted for the purpose of <br />additional analysis and are not a required part of the general purpose fInancial statements of the City. Such infonnation has been <br />subjected to the auditing procedures applied in the audit of the general purpose fmancial statements and, in our opinio~ is fairly <br />stated in all material respects in relation to the general purpose fmancial statements taken as a whole. <br /> <br />April I, 2004 <br />Minneapolis, Minnesota <br /> <br />IJll~tl;atLLP <br /> <br />ABDO EICK & MEYE ' , p <br /> <br />"-'...~ UU"'U ~ UlHl\; rH';L.l,)WllarHS <br /> <br />. <br /> <br />952.835.9090 . Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />