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<br /> <br />City of Arden Hills <br />March 24, 2005 <br />Page Three <br /> <br />Consultations with Other Independent Accountants <br /> <br />. <br /> <br /> <br />Governmental Accounting <br /> <br />In some cases, management may decide to consult with other accountants about auditing and <br />obtaining a "second opinion)' on certain situations. If a consultation involves application 0 <br />rmancial statements or a determination of the type of auditor's opinion that may be expr <br />standards require the consulting accountant to check with us to determine that the co <br />knowledge, there were no such consultations with other accountants. <br /> <br />Issues Discussed Prior to Retention ofIudepeudent Auditors <br /> <br />We generally discuss a variety of matters, including the application of <br />management each year prior to retention as the City's auditors. Ho <br />professional relationship and our responses were not a condition 0 <br /> <br />Difficulties Encountered in Performing the Audit <br /> <br />We encountered no significant difficulties in dealing <br /> <br />Other Matters <br /> <br />As mentioned previously; <br />The main change res <br />features of this mode{are s <br /> <br />ent No. 34 for the December 31, 2004 financial statements. <br />ial statements under a new reporting model. The main <br /> <br />. <br /> <br />that builds upon traditional fund based fmancial statements. The government- <br />. . e a mOTe concise view of the government as a single unified entity. <br /> <br />vemme activities. The City now has fixed assets, bonds and compensated absences <br />et Assets for governmental activities. The addition of this information should help <br />w of the fInancial data. <br /> <br />. A distinctJ <br />criteria to be <br />Authority, Non- <br />governmental f <br /> <br />and nonmajor funds. More information is provided on individual funds that meet the <br />major funds. The General, Tax Increment Bonds of 1998A, Economic Development <br />able Road Improvements, and Permanent Improvement Revolving are considered major <br /> <br />. Budgeting analysis that considers both the adopted and final budget. <br /> <br />. <br /> <br />9S2.8RS.9090 . Fm 952.835.3261 <br /> <br />WVlo"W,aemcpas.com <br />