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<br /> <br />Cmified Puhlic Accoumants & Consulfmlts <br /> <br />March 24, 2005 <br /> <br />GranJview Square <br />5201 Eden Avenue <br />Suite 370 <br />Edina, MN 55436 <br /> <br />Our Responsibility Under Auditing Standards Generally Accepted in the <br /> <br /> <br />r 31,2004 <br />e following <br /> <br />Honorable Mayor and Council <br />City of Arden Hills, Minnesota <br /> <br />We have audited the fInancial statements of the City of Arden Hills, <br />and have issued our report thereon dated March 24,2005. Profes <br />information related to our audit. <br /> <br />. <br /> <br />As stated in our engagement letter, our responsibility, <br />obtain reasonable~ but not absolute, assurance that the fi <br />presented in accordance with accounting principles genera <br />desi,!:,TJ1cd to provide reasonable, but not absolute, assurance <br />transactions, there is a risk that material errors, fraud or illeg <br /> <br />S, is to plan and perform our audit to <br />'~statement and are fairly <br />erica. Because an audit is <br />ot perfo a detailed examination of all <br />eteeted by us. <br /> <br />e City, for year ended <br />ermine our auditing procedures for the purpose of expressing <br />n the internal control. However, we noted certain matters <br />able conditions under standards established by the <br />ons involve matters coming to our attention relating to <br />that, in our judgment, could adversely affect the City's ability <br />with the assertions of management in the fmaneial statements. <br /> <br />Our studY <br />duties. Goo <br />from inception <br />duties in all respec <br /> <br />t becatis"e of the limited size of your office staff, the City has limited segregation of <br />"lates an adequate segregation of duties so that no one individual handles a transaction <br />e recognize that the City is not large enough to pennit an adequate segregation of <br />,however, that you be aware of this condition. <br /> <br />~ondition in which the design or operation of one or more of the internal control components <br />does not reduce to a relativelY,..l' level the risk that errors or fraud in amounts that would be material in relation to the financial <br />statements being audited may "occur and not be detected within a timely period by employees in the Donnal course of perfonning <br />their assigned functions. <br /> <br />Our consideration of internal control would not necessarily disclose all matters in internal control that might be reportable <br />conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material <br />. weaknesses as defined above. However, the reportable condition described above is not believed to be a material weakness. <br /> <br />952.835.9090 . EiX 952.835.3261 <br /> <br />www.aerncp<ls.com <br />