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<br />55 5th Street East, Suite 1400, St. Paul, MN, 55101      www.redpathcpas.com <br />INDEPENDENT AUDITOR'S REPORT <br /> <br /> <br />To the Honorable Mayor and <br />Members of the City Council <br />City of St. Anthony, Minnesota <br /> <br />Report on the Audit of the Financial Statements <br /> <br />Opinions <br /> <br />We have audited the accompanying financial statements of the governmental activities, the <br />business-type activities, each major fund, and the aggregate remaining fund information of <br />the City of St. Anthony, Minnesota, as of and for the year ended December 31, 2022, and the <br />related notes to the financial statements, which collectively comprise the City of St. Anthony, <br />Minnesota's basic financial statements as listed in the table of contents. <br /> <br />In our opinion, the financial statements referred to above present fairly, in all material <br />respects, the respective financial position of the governmental activities, the business-type <br />activities, each major fund, and the aggregate remaining fund information of the City of St. <br />Anthony, Minnesota, as of December 31, 2022, and the respective changes in financial <br />position, and, where applicable, cash flows thereof and the respective budgetary comparison <br />for the General Fund and the Community Center Fund for the year then ended in accordance <br />with accounting principles generally accepted in the United States of America. <br /> <br />Basis for Opinions <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the <br />United States of America and the standards applicable to financial audits contained in <br />Government Auditing Standards, issued by the Comptroller General of the United States. <br />Our responsibilities under those standards are further described in the Auditor's <br />Responsibilities for the Audit of the Financial Statements section of our report. We are <br />required to be independent of the City of St. Anthony, Minnesota and to meet our other <br />ethical responsibilities, in accordance with the relevant ethical requirements relating to our <br />audit. We believe that the audit evidence we have obtained is sufficient and appropriate to <br />provide a basis for our audit opinions. <br /> <br /> <br />13