Other Auditor Reports 12/31/1999

Home Search

Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, conceming a financial accounting, reporting, or auditing matter that could be significant to the general purpose financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Consultations with Other Independent Accountants To the best of our knowledge, management has not consulted with or obtained opinions from other independent accountants during the past year that are subject to the requirements of Statement on Auditing Standards No. 50, "Reports on the Application of Accounting Principles." Issues Discussed Prior to Retention of Independent Auditors We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Difficulties Encountered in Performing the Audit Because of staff tumover, the City had difficulty preparing all of the workpapers needed for the audit on a timely basis. We had to delay the start of audit fieldwork to allow the City time to complete year end records. We also had to pull out of fieldwork to give the City time to complete the fixed asset records. The City also asked us to prepare the Comprehensive Annual Financial Report. Personnel of the City were cooperative and helpful throughout the audit. This information is intended solely for the use of the Finance Committee, Board of Directors, and management of the City of Lino Lakes and is not intended to be, and should not be used for any other purpose. Sincerely, x‘441644,ess LARSON, ALLEN, WEISHAIR & CO., LLP gam (7)