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Honorable Mayor and Members of the City Council <br /> City of St. Anthony, Minnesota <br /> Prior Year Recommendations <br /> Recommendations presented in the prior year's letter were addressed by management <br /> throughout the year., <br /> These comments are presented for your consideration and are intended to enhance <br /> the performance of City management in fulfilling its duties and responsibilities. <br /> This report is intended solely for the information and use of the City Council , <br /> management and others within the organization. Recommendations are intended to <br /> improve or strenghthen financial management and administration. <br /> If the Council wishes, I would be pleased to meet and discuss any of the observa- <br /> tions, comments, or recommendations mentioned or other matters pertaining to the <br /> audit with the Council or management at your convenience. If the City desires, <br /> I am available to assist with the implementation of any of the recommendations. <br /> I wish to express my appreciation for the courtesies and cooperation extended by <br /> the City Manager, Finance Director and City personnel during the engagement. <br /> Stuart J. Bonniwell <br /> Certified Public Accountant <br />