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10201 Wayzata Blvd. - Suite 235 Minneapolis, MN 55305 Board of Trustees St. Anthony Firefighters St. Anthony, Minnesota STUART J. BONNIWELL Certified Public Accountant um CPA. .m , w�wczr,��mn me wauc:• INDEPENDENT AUDITOR'S REPORT Relief Association 1a Office: (612) 545 -1522 Fax: (612) 545 -8891 I have audited the accompanying general purpose financial statements of the St. Anthony Firefighters Relief Association, as of and for the year ended December 31, 1995, as listed in the table of contents. These general purpose financial state- ments are the responsibility of Relief Association management. My responsibility is to express an opinion on these 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 mate- rial misstatement. An audit includes examining, on a test basis, evidence sup- porting 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 in the first Paragraph present fairly, in all material respects, the financial position of the St. Anthony Firefighters Relief Association as of December 31, 1995, and the results of its operations and cash flows for the year then ended, in conformity with generally accepted accounting principles. �lJvrr�+u�, Stuart J. Ponniwel1 Certified Public Accountant June 14, 1996 -1-