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<br /> <br />November 2005 <br /> <br />Honorable Mayor and City Council <br />City of Centerville <br />Centerville, Minnesota <br /> <br />We are pleased to confirm our. understanding of the services we are to provide City of Centerville (the City) for the year ended <br />December 31 2005 . We will audit the fmancial statements of the governmental activities, the business-type activities, each major <br />fund, and the aggregate remaining fund infonnation, which collectively comprise the City's basic financial statements, as of and <br />for the year ended December 31,2005. <br /> <br />The document we submit to you will include the following supplementary information required by accounting principles <br />generally accepted in the United States of America that will be subjected to certain limited procedures, but will not be audited: <br /> <br />~ Management's Discussion and Analysis <br /> <br />Also, the document we submit to you will include the following additional information that will be subjected to the auditing <br />procedures applied in our audit of the fmancial statements upon which we will provide an opinion in relation to the basic financial <br />statements: <br /> <br />~ Combining and Individual Fund Financial Statements and Schedules <br /> <br />Audit Objective <br /> <br />The objective of our audit is the expression of an opinion as to whether your 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 financial statements <br />taken as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of <br />America and will include tests of the accounting records and other procedures we consider necessary to enable us to express such <br />an opinion. If our opinion on the financial statements is other than unqualified, we will fully discuss the reasons with you in <br />advance. If, for any reason, we are unable to complete the audit or are unable to fonn or have not formed an opinion, we may <br />decline to express an opinion or to issue a report as a result of this engagement. <br /> <br /> <br />3;1-, <br />