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<br /> <br />September 9, 2008 <br /> <br />Grandview Square <br />5201 Eden Avenue <br />Suite 370 <br />Edina, MN 55436 <br /> <br />Honorable Mayor and Council <br />City of Centerville <br />Centerville, Minnesota <br /> <br />We are pleased to confinn our understanding of the services we are to provide City ofCenterville, (the City) for the year ended <br />December 31, 2008. We will audit the financial statements of the governmental activities, the business-type activities, each major <br />fund, and the aggregate remaining fund information which collectively comprise the basic financial statements ofthe City, as of <br />and for the year ended December 31, 2008. Accounting standards generally accepted in the United States of America provide for <br />certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany the <br />City's basic financial statements. As part of our engagement, we will apply certain limited procedures to the City's RSI. These <br />limited procedures will consist principally of inquiries of management regarding the methods of measurement and presentation, <br />which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the <br />presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following RSI is required by <br />accounting principles generally accepted in the United States America and will be subjected to certain limited procedures, but will <br />not be audited: <br /> <br />I. Management's Discussion and Analysis. <br /> <br />Supplementary information other than RSI also accompanies the City's basic financial statements. We will subject the following <br />supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide an <br />opinion on it in relation to the basic fmancial statements: <br /> <br />1. Combining and Individual Fund Financial Statements and Schedules <br />2. Summary Financial Report - Revenues and Expenditures for General Operations. Governmental Funds <br /> <br />AUDIT OBJECTIVE <br /> <br />The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all <br />material respects, in conformity with accounting principles generally accepted in the United States of America and to report on <br />the fairness of the additional information referred to in the first paragraph when considered in relation to the basic financial <br />statements taken as a whole. Our audit will be conducted in accordance with generally accepted auditing standards established by <br />the Auditing Standards Board (United States) and will include tests of the accounting records and other procedures we consider <br />necessary to enable us to express such opinions. If our opinions on the financial statements are other than unqualified, we will <br />fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have <br />not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement. <br /> <br />2008 ALG-CL-I.I: Audit Engagement Letter--Standard <br /> <br />952.835.9090 . Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />