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<br /> <br />Other Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that <br />collectively comprise the City of St. Anthony, Minnesota’s basic financial statements. The <br />introductory section, combining and individual nonmajor fund financial statements and <br />schedules, supplementary financial information, and statistical section are presented for purposes <br />of additional analysis and are not a required part of the basic financial statements. <br />The combining and individual nonmajor fund financial statements and schedules and the <br />supplementary financial information are the responsibility of management and were derived <br />from and relate directly to the underlying accounting and other records used to prepare the basic <br />financial statements. Such information has been subjected to the auditing procedures applied in <br />the audit of the basic financial statements and certain additional procedures, including comparing <br />and reconciling such information directly to the underlying accounting and other records used to <br />prepare the basic financial statements or to the basic financial statements themselves, and other <br />additional procedures in accordance with auditing standards generally accepted in the United <br />States of America. In our opinion, the combining and individual nonmajor fund financial <br />statements and schedules and the supplementary financial information are fairly stated in all <br />material respects in relation to the basic financial statements as a whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and, accordingly, we do not express an <br />opinion or provide any assurance on them. <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated June 1, <br />2017, on our consideration of the City of St. Anthony, Minnesota’s internal control over <br />financial reporting and on our tests of its compliance with certain provisions of laws, regulations, <br />contracts, and grant agreements and other matters. The purpose of that report is to describe the <br />scope of our testing of internal control over financial reporting and compliance and the results of <br />that testing, and not to provide an opinion on internal control over financial reporting or on <br />compliance. That report is an integral part of an audit performed in accordance with <br />Government Auditing Standards in considering the City of St. Anthony, Minnesota’s internal <br />control over financial reporting and compliance. <br /> <br />REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br /> <br />June 1, 2017 <br />13