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November 29, 2004 Ms. Heather Worthington City of Falcon Heights 2077 W Larpenteur Falcon Heights, MN 55113-5594 Dear Ms. Worthington: We are pleased to confirm our understanding of the services we are to provide to the City of Falcon Heights, Minnesota, for the year ended December 31, 2004. We will audit the financial statements of the government activities, the business-type activities, each major fund, and the aggregate remaining fund information, which collectively comprise the basic financial statements, of the City of Falcon Heights, Minnesota as of and for the year ended December 31, 2004. The document we submit to you will also include the following additional information that will be subjected to the auditing procedures applied in our audit of the financial • statements. 1. Combini-ng and Individual Fund Financial Statements 2. Supplemental Schedules The management's discussion and analysis that is a required component of the basic financial statements will be subjected to certain limited procedures, but will not be subjected to the auditing procedures applied in our audit, and for which our auditors' report will disclaim an opinion. The statistical information that is a part of the Comprehensive Annual Financial Report will not be subjected to the auditing procedures applied in our audit of the financial statements, and for which our auditors' report will disclaim an opinion. Audit Objective The objective of our audit is the expression of an opinion as to whether your fmancial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the financial statements taken as a whole. Our audit will be conducted in accordance with U.S. generally accepted auditing standards and will include tests of the accounting records and other procedures we consider necessary to enable us to express such an opinion. If our opinion on the fmancial statements is other than unqualified, we will fully discuss the reasons with you • in advance. If, for any reason, we are unable to complete the audit or are iu~able to form Expert advice. taken you need it.""' Minneapolis St. Cloud Waite lark www.kdv.com 7100 Nonhland Circle N. 220 Park Avenue S. 415 3rd Street N. Certified Public Accountnnts Suite 119 PO. Box 7304 Suite 100 877.912.7696 Finnncinl Services Minneapolis, Minnesota St. Cloud, Minnesota \Naite Park, Minnesota Oronnizntion Development 55428-1500 SG302 56387-2510 Techno4ogy Flelp Des Strategic Consul[ing Phane: 763.5373011 Phone: 320.251.7010 Phonc 320.252.70(,0 SGfi.400.G426 Technology Sen~ices Fax: 7G3.537.9GS2 Fax: 320.251.1789 Pae: 320.252.9f,27