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1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />1 <br />3 <br />3 <br />3 <br />3 <br />3 <br />3 <br />3 <br />3 <br />1 <br />1 <br />1 <br />VOTO, TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Virts. <br />Birch Lake Professional Building • 1310 E. Hwy. 96 • White Bear Lake, MN 55110 • Fax (612) 426 -5004 <br />• Phone (612) 426 -3263 <br />ROBERT I. vOTO. CPA <br />ROBERT C. TAUTGES. CPA <br />LAMES 5. REDPATH, CPA <br />D. KENNETH GEORGE, CPA <br />DAVID L MOL. CI'A <br />INDEPENDENT AUDITOR'S REPORT <br />To the Board of Directors <br />Little Canada Firemen's Relief Association <br />Little Canada, Minnesota 55117 <br />We have audited the accompanying financial statements of the Little Canada Firemen's Relief Association <br />General Fund and Special Fund (Pension Trust Fund) as of December 31, 1990 and for the year then ended <br />as listed in the table of contents. These financial statements are the responsibility of the Association's <br />management. Our responsibility is to express an opinion on these financial statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards. Those standards require <br />that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are <br />free of material misstatement. An audit includes examining, on a test basis, evidence supporting the <br />amounts and disclosures in the financial statements. An audit also includes assessing the accounting <br />principles used and significant estimates made by management, as well as evaluating the overall financial <br />statement presentation. We believe that our audit provides a reasonable basis for our opinion. <br />In our opinion, the financial statements referred to in the first paragraph present fairly, in all material <br />respects, the financial position of the Little Canada Firemen's Relief Association, as of December 31, 1990, <br />and the results of its operations for the year then ended in conformity with generally accepted accounting <br />principles. <br />Our audit was conducted for the purpose of forming an opinion on the aforementioned financial statements <br />taken as a whole. The accompanying financial information listed as supplemental financial information in <br />the table of contents is presented for purposes of additional analysis and is not a required part of the financial <br />statements of the Little Canada Firemen's Relief Association. Such information, except for that portion <br />marked "unaudited ", on which we express no opinion, has been subjected to the auditing procedures applied <br />in the audit of the General and Special Fund financial statements and, in our opinion, is fairly presented in <br />all material respects in relation to the financial statements of each of the respective individual funds, taken <br />as a whole. <br />February 11, 1991 <br />VOTO, TAUTGES, REDPATH & CO., LTD. <br />Certified Public Accountants <br />MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • PRIVATE COMPANIES PRACTICE SECTION <br />MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS <br />GOVERNMENT FINANCE OFFICERS ASSOCIATION • MINNESOTA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS <br />Page 63 <br />