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CCP 05-22-2006
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CCP 05-22-2006
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5/8/2007 1:21:35 PM
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<br /> <br />Certified Puhlfr: AccolLJ1tanls & Consul= <br /> <br />DRA <br /> <br /> <br />T <br />lL <br /> <br />L <br /> <br />.1 <br /> <br />Grandview Square <br />5201 Edell Avenue <br />Suite 370 <br />Edina.,. MN SS4-.36 <br /> <br />fl\.1IJEPENDENT 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 govcrmnelltal activities, the business-type activities, each major <br />fund, and the aggregate remaining fund information of the City of Arden Hills, Minnesota (the City), as of and for the year ended <br />December 31, 2005, which collectively comprise the City's basic [mancia] 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 frnancial <br />statements based on our audit. <br /> <br />eWe conducted OUT audit in accordance vvlth auditing standards generally accepted in the United States of Amcrica_ Those <br />standards require that we plan and perform the audit to obtain reasonable assurance about whether the fInancial statements are free <br />of material misstatement. .An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the <br />financial statements. An audit also includes assessing the accounting principles used and significant estimates made by <br />management, as well as evaluating tbe overall financial statement presentation. \Ve believe that our audit provides a reasonable <br />basis for Oill opinions. <br /> <br />In our opinion, the financial statements referred to above present fairly, in all material respects, tbe respective financial position of <br />the governmental activities, the business-type activities, eacb major fund, and the aggregate remaining hmd information of the City <br />as of December 31,2005, and the respective changes in fInancial 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 />conformity with accounting principles generally accepted in the United States of ;\.merica. <br /> <br />The management's disclLssion and analysis on pages I through Xl is not a required part of the basic financial statements but is <br />supplementary iufonnahon required by accounting principles generally accepted in the United States of America. \Ve 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 infonnation and express no opinion on <br />it. <br /> <br />. <br /> <br />952.835.9090 ~ Fax 9S2.83S.3261 <br /> <br />w-w...-.acmcpas.com <br />
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