Laserfiche WebLink
<br /> <br />Supplementary Information <br /> <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the <br />City’s basic financial statements. The accompanying combining and individual fund financial statements and schedules <br />are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such <br />information is the responsibility of management and was derived from and relates directly to the underlying accounting <br />and other records used to prepare the basic financial statements. The information has been subjected to the auditing <br />procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing <br />and reconciling such information directly to the underlying accounting and other records used to prepare the basic <br />financial statements or to the basic financial statement themselves, and other additional procedures in accordance with <br />auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund <br />financial statements and schedules are fairly stated, in all material respects in relation to the basic financial statements <br />as a whole. <br /> <br />Other Information <br /> <br />Management is responsible for the other information in the annual report. The other information comprises the <br />introductory section and statistical section but does not include the basic financial statements and our auditor’s report <br />thereon. Our opinions on the basic financial statement do not cover the other information, and we do not express an <br />opinion or any form of assurance thereon. <br /> <br />In connection with our audit of the basic financial statements, our responsibility is to read the other information and <br />consider whether a material inconsistency exists between the other information and the basic financial statements or the <br />other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an <br />uncorrected material misstatement of the other information exists, we are required to describe it in our report. <br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated May 15, 2025, on our <br />consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain <br />provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to <br />describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, <br />and not to provide an opinion on the effectiveness of the City of Little Canada’s internal control over financial reporting or <br />on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the City’s internal control over financial reporting and compliance. <br /> <br /> <br /> <br />Abdo <br />Minneapolis, Minnesota <br />May 15, 2025 <br />26