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CCP 05-15-2006
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CCP 05-15-2006
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<br /> <br />DRAFT <br /> <br />Grandview Square <br />5201 Eden Avenue <br />Suite 370 <br />Edina., MN 55436 <br /> <br />l <br /> <br />I <br /> <br />INDEPENDENT AUDITOR'S REPORT <br /> <br />Honorable Mayor and Council <br />City of Arden Hills <br />Arden Hills, Minnesota <br /> <br />We have audited the accompanying financial statements of the govermnental activities, the business-type activities, each major <br />fund, and the aggregate remaining fund information of the City of Arden I'Iills, Minnesota (the City), as of and for the year ended <br />December 31,2005, which collectively comprise the City's basic financial statements as listed in the table of contents, These <br />fInancial statements are the responsibility of the City's management. Our responsibility is to express opinions on these fmanciaI <br />statements based on our audit. <br /> <br />. <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 [mandaI statements are free <br />of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the <br />[mandaI statements. An audit also includes assessing the accounting principles used and significant estimates made by <br />management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable <br />basis for our opinions. <br /> <br />In our opinion, the fInancial statements referred to above present fairly, in all material respects, the respective fmancial position of <br />the governmental activities, tbe business-type activities, each major fund, and the aggregate remaining fllild information of the City <br />as of December 31, 2005, and the respective changes in fmaneial position and cash flows, where applicable, thereof and the <br />respective budgetary comparison for the General and Economic Development Authority funds for the year then ended in <br />confonnity with accounting principles generally accepted in the United States of America, <br /> <br />The management's discussion and analysis on pages I through XI is not a required part of the basic financial statements but is <br />supplementary information reguired by accounting principles generally accepted in the United States of America, We have <br />applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement <br />and presentation of the required supplementary information. However, we did not audit the information and express no opinion on <br />it. <br /> <br />. <br /> <br />952.835.9090 . Fax 952.835.3261 <br /> <br />wwv.'.aerncpas,corn <br />
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