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STUART J. BONNIWELL <br /> Certified Public Accountant <br /> • . . � <br /> 10201 Wayzata Blvd.-Suite 235 Office: (612)545-1522 <br /> Minneapolis, MN 55305 The CPA.Never Underestimate The Value:" Fax: (612)545-8891 <br /> April- 12, 1996 <br /> Members of the City Council <br /> City of St. Anthony, Minnesota <br /> I have audited the general purpose financial statements of the City of St. Anthony <br /> as of and for the year ended December 31 , 1995, and have issued my report thereon <br /> dated April 12, 1996. The purpose of this letter is to communicate certain matters <br /> involving the City's operational procedures noted during the audit of the general <br /> purpose financial statements of the City of St. Anthony for the year ended Decem- <br /> ber 31 , 1995. <br /> These comments are presented for your consideration and are not intended to be a <br /> criticism of the performance of City management in fulfilling its duties and respon- <br /> sibilities. This report is intended solely for the information and use of the City <br /> Council , management and others within the organization. Recommendations are in- <br /> tended to improve or strenghthen financial management and administration. <br /> • Some of the following comments are repeated from the prior year's letter because <br /> of their continuing significance. <br /> Segregation of Duties <br /> The City has a limited number of office personnel involved with certain accounting <br /> procedures. The limited number of. personnel responsible for recording, reconciling <br /> and reporting of financial transactions and performance of related accounting pro- <br /> cedures prohibits optimum segregation of duties. Therefore, accounting duties, <br /> policies and procedures must be routinely reviewed to determine if they are being <br /> adhered to or whether circumstances have changed necessitating modification of <br /> existing accounting duties, policies and procedures. <br /> Utility Billing System <br /> During the year the utility billing system was enhanced and upgraded due to the <br /> limited capabilities and inefficiencies of the old system. The conversion of <br /> accounts from the old system to the new system was completed smoothly without an <br /> interruption of service. As the utility clerk becomes more familiar with and <br /> learns the capabilities of the new system, management should consider training <br /> other office personnel to perform the utility billing function and accounting <br /> duties associated with the utility clerk position. <br /> • <br />