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r - <br />GEORGE M. HAN5EN COMPANY <br />Certified Public Accountants <br />SOUTH PLAZA BUILDING <br />MINNEAPOLIS, MINNESOTA 55416 <br />Honorable City Council <br />City of St. Anthony, Minnesota <br />We have examined the accompanying financial statements of the various funds of <br />the City of St. Anthony, Minnesota for the year ended December 31, 1978, shown <br />on Pages 2 through 47. Our examination was made in accordance with generally <br />accepted auditing standards, and accordingly included such tests of the accounting <br />records and such other auditing procedures as we considered necessary in the <br />circumstances. <br />The City has not maintained a record of its general fixed assets, and accordingly <br />a statement of general fixed assets, required by generally accepted accounting <br />principles, is not included in the financial report. <br />In our opinion the accompanying financial statements present fairly the financial <br />position of the various funds of the City of St. Anthony, Minnesota at <br />December 31, 1978, and the results of operations of such funds and the changes in <br />financial position of the proprietary funds for the year then ended, in conformity <br />with generally accepted accounting principles applied on a basis consistent with <br />that of the preceding year. <br />The accompanying supplemental schedules and related information presented on <br />Pages 48 to 53 are not necessary for a fair presentation of the financial <br />statements, but are presented as additional analytical data. This information <br />has been subjected to the tests and other auditing procedures applied in the <br />examination of the financial statements mentioned above and, in our opinion, is <br />fairly stated in all material respects in relation to the financial statements <br />taken as a whole. <br />August 2, 1979 <br />. 7rTc^oG <br />