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ADRIAN <br />HELGESOM lqk <br />AND COMPANY <br />Certified Public Accountants <br />1221 Nicollet Mall <br />Minneapolis, MN 55403 <br />May 31, 1985 <br />Honorable Mayor and Members of the City Council <br />City of St. Anthony, Minnesota <br />We have examined the combined financial statements of the City of St. Anthony, <br />Minnesota as of and for the year ended December 31, 1984, as listed in the table of <br />contents, and have issued our report thereon dated May 31, 1985, which was qualified <br />due to omission of general fixed assets. As part of our examination, we made a <br />study and evaluation of the City's system of internal accounting control to the <br />extent we considered necessary to evaluate the system as required by generally <br />accepted auditing standards and the standards for financial and compliance audits <br />contained in the U.S. General Accounting Office's Standards for Audit of <br />Governmental Organizations, Programs Activities and Functions. For the purpose of <br />this report, we have classified the significant internal accounting controls in the <br />following categories. <br />- Revenue and Cash Receipts <br />- Expenditures and Cash Disbursements <br />- General Ledger Maintenance <br />- Financial Reporting <br />Our study included all of the control categories listed above. The purpose of our <br />study and evaluation was to determine the nature, timing, and extent of the auditing <br />procedures necessary for expressing an opinion on the City's combined financial <br />statements. Our study and evaluation was more limited than would be necessary to <br />express an opinion on the system of internal accounting control taken as a whole or <br />on any of the categories of controls identified above. <br />-48- <br />