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• KERN•DEWENTER•VIERE <br />January 13, 2003 <br />Ms. Heather Worthington <br />City of Falcon Heights <br />2077 W. Larpenteur <br />Falcon Heights, MN 55113-5594 <br />Dear Ms. Worthington; <br />We are pleased to confirm our understanding of the services we are to provide to the Ci of <br />Falcon Heights for the yeaz ending December 31, 2002. We will audit the general p ose <br />financial statements of the City of Falcon Heights as of and for the year ending December3l <br />2002. Also, the combining, individual fund and account group financial statements will be <br />subjected to the auditing procedures applied in our audit of the general ' <br />statements. purpose financial <br />. The statistical information that is a part of the Comprehensive Annual Financial Report will not be <br />subjected to the auditing procedures applied in our audit of the general purpose financial <br />statements, and for which our auditors' report will disclaim an opinion. <br />Audit Objectives <br />The objective of our audit is the expression of an opinion as to whether your general p ose <br />financial statements are fairly presented, in all material respects, in conformity with accoun~tu~I <br />principles generally accepted in the United States of America and to report on the fairness of the <br />additional information referred to in the first paragraph when considered m relation to the general <br />purpose financial statements taken as a whole. Our audit will be conducted in accordance with <br />auditing standards generally accepted in the United States of America; the standards for financial <br />audits contained in Government Auditing Standards, issued by the Comptroller General of the <br />United States; and provisions of the Minnesota Legal Compliance Audit Guide or Local <br />Governments, and will include tests of the accounting records of the City of Falcon Heights and <br />other procedures we consider necessary to enable us to express such an opinion. If our opinion on <br />the general purpose financial statements is other than unqualified, we will fully discuss the reasons <br />with you in advance. If, for any reason, we are unable to complete the audit or are unable to form <br />or have not formed an opinion, we may decline to express an opinion or to issue a report as a <br />result of this engagement. <br />We will also provide reports (that do not include opinions) on internal control related to t <br />financial statements and compliance with laws, regulations, and the provisions of ant <br />agreements, noncompliance with which could have a material effect on the financial statemen~ as <br />required by Government Auditing Standards. <br />FAY ndtnce- 1Vhen you need st°' Minneapolis <br /> <br />Certified 13t61ic Accouamnu 7700 Northland Circle N. St. Cloud <br />220 Park .oven ue S Waite Park <br /> <br /> <br />Financing Services <br />Suite 779 <br />Minneapolis, Minnesota . <br /> <br />PO. 8Oa 7304 <br />415 3rd S[met N. <br /> <br />Suite 700 <br />Organimtion Development 55428-]5D0 S[. Cloud, Minnesota lti'aite Park, Minnesota <br />Strategic Consulting <br />Technology Srrvica Phone: 763.537.3D11 n6302 <br />Phone: 320.257 <br />7010 56387-2510 <br /> <br />Fax: 763.537.9682 . <br /> <br />Fax: 320.251.7 7 S4 Phone: 320.252.70fi0 <br /> Fax: 320.252.96? 7 <br />»•ww.kdr.corn <br />877.912.7696 <br />Technology Help <br />866.400.6426 <br />