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TAUTGEs REDPATH, LTD. <br />Certified Public Accountants <br />INDEPENDENT AUDITOR'S REPORT <br />To the Honorable Mayor and <br />Members of the City Council <br />City of St. Anthony, Minnesota <br />Report on the Financial Statements <br />We have audited the accompanying financial statements of the governmental activities, the <br />business -type activities, each major fund, and the aggregate remaining fund information of the City <br />of St. Anthony, Minnesota, as of and for the year ended December 31, 2013, and the related notes to <br />the financial statements, which collectively comprise the City's basic financial statements as listed <br />in the table of contents. <br />Management's Responsibility for the Financial Statements <br />Management is responsible for the preparation and fair presentation of these financial statements in <br />accordance with accounting principles generally accepted in the United States of America; this <br />includes the design, implementation, and maintenance of internal control relevant to the preparation <br />and fair presentation of financial statements that are free from material misstatement, whether due <br />to fraud or error. <br />Auditor's Responsibility <br />Our responsibility is to express opinions on these financial statements based on our audit. We <br />conducted our audit in accordance with auditing standards generally accepted in the United States <br />of America and the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States. Those standards require that we <br />plan and perform the audit to obtain reasonable assurance about whether the financial statements <br />are free from material misstatement. <br />An audit involves performing procedures to obtain audit evidence about the amounts and <br />disclosures in the financial statements. The procedures selected depend on the auditor's judgment, <br />including the assessment of the risks of material misstatement of the financial statements, whether <br />due to fraud or error. In making those risk assessments, the auditor considers internal control <br />relevant to the entity's preparation and fair presentation of the financial statements in order to <br />design audit procedures that are appropriate in the circumstances, but not for the purpose of <br />expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express <br />no such opinion. An audit also includes evaluating the appropriateness of accounting policies used <br />and the reasonableness of significant accounting estimates made by management, as well as <br />evaluating the overall presentation of the financial statements. <br />4810 White Bear Parkway White Bear Lake, MN 55110 651.426.7000 651.426.5004 fax www.hibtr.com <br />Equal Opportunity Employer 100 -Percent Employee-d"ed <br />HLB Taulges Rodpath. Ltd, is a member of HLB International, a world-wide network of independent accounting firms and business atlNsors. <br />