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<br /> <br />Orandvlew Square <br />5201 EdenAvenue <br />Suite 370 <br />Edina. MN 55436 <br /> <br />INDEPENDENT AUDITOR'S REPORT <br /> <br />Honorable Mayor and City Council <br />City of Centerville, Minnesota <br /> <br />We have audited the accompanying general purpose financial statements of the City of Centervi11e, Minnesota, as of and for the <br />year ended December 31, 2002 as 1isted in the table of contents. These general purpose financial statements are the responsibility <br />of the City's management Our responsibility is to express an opinion on these general purpose financial statements based on our <br />audit <br /> <br />. . <br />, , <br />, <br /> <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 general purpose financial <br />statements are free of material misstatement An audit includes e:xamining, on a test basis, evidence supporting the amounts and <br />disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and <br />significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We <br />believe that our audit provides a reasonable basis for our opinion. <br /> <br />In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial <br />position of the City as of December 31, 2002, and the results of its operations and cash flows of its proprietary fimd type for the <br />year then ended in conformity with accounting principles generally accepted in the United States of America. <br /> <br />Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The <br />combining and individual fimd financial statements and supplemental information listed in the table of contents are presented for <br />the purpose of additional analysis and are not a required part of the general purpose financial statements of the City. Such <br />information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in <br />our opinion, is fairly stated in all material respects in relation to the general purpose financial.statements taken as a whole. <br /> <br />February 6, 2003 <br />Minneapolis, Minnesota <br /> <br />01zlD)~ t~)LLP <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />952.835.9090 Fax 952.835.3261 <br />www.aemcpas.c:om <br />