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<br /> <br /> <br /> <br />INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER <br />FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS <br />BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED <br />IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br /> <br /> <br /> <br />Honorable Mayor and Members <br /> of the City Council <br />City of Little Canada <br />Little Canada, Minnesota <br /> <br /> <br />We have audited, in accordance with the auditing standards generally accepted in the United States of <br />America and the standards applicable to financial audits contained in Government Auditing Standards <br />issued by the Comptroller General of the United States, the financial statements of the governmental <br />activities, the business-type activities, each major fund, and the aggregate remaining fund information <br />of City of Little Canada (the City), as of and for the year ended December 31, 2018, and the related <br />notes to the financial statements, which collectively comprise the City’s basic financial statements, and <br />have issued our report thereon dated June 11, 2019. <br /> <br />Internal Control Over Financial Reporting <br />In planning and performing our audit of the financial statements, we considered the City’s internal <br />control over financial reporting (internal control) to determine the audit procedures that are appropriate <br />in the circumstances for the purpose of expressing our opinions on the financial statements, but not for <br />the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we <br />do not express an opinion on the effectiveness of the City’s internal control. <br /> <br />A deficiency in internal control exists when the design or operation of a control does not allow <br />management or employees, in the normal course of performing their assigned functions, to prevent, or <br />detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a <br />combination of deficiencies, in internal control such that there is a reasonable possibility that a material <br />misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a <br />timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control <br />that is less severe than a material weakness yet important enough to merit attention by those charged <br />with governance. <br /> <br />Our consideration of internal control was for the limited purpose described in the first paragraph of this <br />section and was not designed to identify all deficiencies in internal control that might be material <br />weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any <br />deficiencies in internal control that we consider to be material weaknesses. However, material <br />weaknesses may exist that have not been identified.