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�ABDO <br /> k A ABDO <br /> �J I SICK & <br /> N IMEYERSUP October 23, 1997 <br /> Certified Public Acw.nian4 & Consultants <br /> 1060 NoAWand Plaza <br /> 3800 West 80'^ Staet Minneapolis, VIN 55431 <br /> Honorable Mayor and City Council <br /> City of Centerville <br /> Centerville, Minnesota <br /> We are pleased to confirm our understanding of the services we are to provide for the City of Centerville for the <br /> year ended December 31, 1997. We will audit the general purpose financial statements of the City of Centerville <br /> as of and for the year ended December 31, 1997. <br /> Our audit will be conducted in accordance with generally accepted auditing standards and the standards for <br /> financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United <br /> States, and will include tests of the accounting records of the City of Centerville and other procedures we consider <br /> necessary to enable us to express an unqualified opinion that the financial statements are fairly presented, in all <br /> material respects, in conformity with generally accepted accounting principles. If our opinion is other than <br /> unqualified, we will fully discuss the reasons with you in advance. <br /> The management of the City of Centerville is responsible for establishing and maintaining an internal control <br /> structure. In fulfilling the responsibility, estimates and judgments by management are required to assess the <br /> expected benefits and related costs of internal control structure policies and procedures. The objectives of an <br /> internal control structure are to provide management with reasonable, but not absolute, assurance that assets are <br /> safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance <br /> with management's authorizations and recorded properly to permit the preparation of general purpose financial <br /> statements in accordance with generally accepted accounting principles. <br /> In planning and performing our audit for the year ended December 31, 1997, we will consider the internal control <br /> structure in order to determine our auditing procedures for the purpose of expressing our opinion on the City of <br /> Centerville' general purpose financial statements and not to provide assurance on the internal control structure. <br /> 612M5.9090 • Fbc 612.8963620 <br />