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For all of the internal eoatrol structure categories listed above, ve obtained an understanding of the design of relevant policies and procedures and deterained vhether they have been placed in operation, aad ve assessed coatrol risk. Our consideration of the intemal control structure vould not aecessarily disclose all matters in the internal control strueture that might be reportable conditions aad, accordingly, vould no[ aecessarily disclose all reportable conditioas that are also considered to be material weaknesses under standards established by the Amesican Institute of Cestified Public Aecountants. A matesial veakaess is a reportable coadition ia vhich the design or operation of one ar more af the iataraal eontrol stnacture elemeats does not zeduce to a relatively lov level the risk that errors or irregularities in amounts that vould be material in relation to the general-purpose finsacial statements beiag audited may occur and not be detected within a timely period by employees in the normal course of performing eheir assigned functions. We aoted ao matters involving the internal control structure aad its operatioas that we consider to be material weakness as defined above. This report is intended for the informatioa of maaagement, the city council, and applicabie state and federal agencies. This restrictioa is not iateaded to limit the distribution of this report, vhich is a matter of public recozd. �/U�i �.l�i�/l�2-�/Lti % �. March 25, 1992 Minnespolis, Minnesata 109