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M '.ABDO <br /> IEICK & <br /> 0 A Z; A V;- O 1VlVL' 1 E' RS IILP <br /> Certi wd Public Acoountonts & Consuhww March 20, 2013 <br /> 5201 Eden Avenue <br /> Suite 2.50 <br /> Edina, MN 55436 <br /> Management, Honorable Mayor and City Council <br /> City of Centerville, Minnesota <br /> We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund <br /> and the aggregate remaining fund information of the City of Centerville, Minnesota (the City), for the year ended December 31, 2012. <br /> Professional standards require that we provide you with information about our responsibilities under generally accepted auditing <br /> standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such <br /> information in our letter to you dated October 31, 2012. Professional standards also require that we communicate to you the following <br /> information related to our audit. <br /> Our Responsibility Under Auditing Standards Generally Accepted in the United States of America <br /> As stated in our engagement letter, our responsibility, as described by professional standards, is to express opinions about whether the <br /> financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with <br /> accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or <br /> management of your responsibilities. <br /> Our responsibility is to plan and perform the audit to obtain reasonable, but not absolute, assurance that the financial statements are <br /> free of material misstatement. As part of our audit, we considered the internal control over financial reporting of the City. Such <br /> considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such <br /> internal control over financial reporting. We are responsible for communicating significant matters related to the audit that are, in our <br /> professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to <br /> design procedures specifically to identify such matters. <br /> Significant Audit Findings <br /> A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management <br /> or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely <br /> basis. A material weakness is a deficiency or combination of deficiencies in internal control, such that there is a reasonable possibility <br /> that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis. <br /> Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph and was not <br /> designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material <br /> weaknesses and therefore, there can be no assurance that all such deficiencies have been identified. We did not identify any <br /> deficiencies in internal control that we consider to be material weaknesses. <br /> 952.835.90% • Fax 952.835.3261 <br /> www.aemepas.com <br /> 112 <br />