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STUART J. BONNIWELL Certified Public Accountant a7101 York Avenue South- Suite 50 CM Office: (612)921-3325 Minneapolis,MN 55435 TI*CPw Ner T„e Vim:. Fax: (612)921-3331 a INDEPENDENT AUDITOR'S REPORT aHonorable Mayor and Members of the City Council City of St. Anthony, Minnesota I have audited the accompanying general purpose financial statements of the City of St. Anthony, Minnesota, as of and for the year ended December 31 , 1999, as listed in athe table of contents. These general purpose financial statements are the respon- sibility of the City of St. Anthony, Minnesota management. My responsibility is to express an opinion on these general purpose financial statements based on my audit. I conducted•my audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures a in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as .well as evaluating the overall general purpose financial statement presentation. I believe athat my audit provides a reasonable basis for my opinion. In my opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of St. Anthony, Minnesota as of December 31 , 1999, and the results of its operations and the cash flows of its proprietary fund types for the year then ended in conformity with generally accepted accounting principles. aMy audit was performed for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying financial information listed as combining, individual fund and account group financial statements and schedules in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of a St. Anthony, Minnesota. Such information has been subjected to the auditing pro- cedures applied in the audit of the general purpose financial statements and, in my opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. 4Stuart":!J. nniwell Certified Public Accountant Minneapolis, Minnesota March 28, 2000 -1- a