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' STUART J. B0NIVIWELL Certified Public Accountant 7101 York Avenue South- Suite 50 Office: (612)921-3325 Minneapolis,MN 55435 �, Fax: (612)921-3331 INDEPENDENT AUDITOR'S REPORT To The Commissioners Housing and Redevelopment Authority of St. Anthony St. Anthony, Minnesota I have audited the accompanying general purpose financial statements of the Housing and Redevelopment Authority of St. Anthony, Minnesota, a component unit of .the City of St. Anthony, Minnesota, as of and for the year ended December 31 , 1999, as listed in the table. of contents. .These general purpose financial statements are the respon- sibility of Housing and Redevelopment Authority 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. 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 misstate- ment. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures 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 that 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 Housing and Redevel- opment Authority' of St. Anthony, Minnesota, as of December 31 , 1999, and the results of its operations for the year then ended in conformity with generally accepted accounting principles. My 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 Housing and Redevelopment of St. Anthony, Minnesota. Such information has been subject to the ' auditing procedures applied in the audit of the general purpose financial statements and, in my opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. Stuart J. nniwell Certified' Public Accountant Minneapolis, Minnesota March 28, 2000 -1-