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2022 ACFR
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2022 ACFR
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11/15/2023 4:05:13 PM
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supplementary information in accordance with auditing standards generally accepted in the <br />United States of America, which consisted of inquiries of management about the methods of <br />preparing the information and comparing the information for consistency with management's <br />responses to our inquiries, the basic financial statements, and other knowledge we obtained <br />during our audit of the basic financial statements. We do not express an opinion or provide <br />any assurance on the information because the limited procedures do not provide us with <br />sufficient evidence to express an opinion or provide any assurance. <br /> <br />Supplementary Information <br /> <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 />accompanying combining and individual nonmajor fund financial statements and schedules <br />and supplementary financial information are presented for purposes of additional analysis <br />and are not a required part of the basic financial statements. Such information is the <br />responsibility of management and was derived from and relates directly to the underlying <br />accounting and other records used to prepare the basic financial statements. The information <br />has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such <br />information directly to the underlying accounting and other records used to prepare the basic <br />financial statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of <br />America. In our opinion, the combining and individual nonmajor fund financial statements <br />and schedules and supplementary financial information are fairly stated, in all material <br />respects, in relation to the basic financial statements as a whole. <br /> <br />Other Information <br /> <br />Management is responsible for the other information included in the annual report. The other <br />information comprises the introductory and statistical sections but does not include the basic <br />financial statements and our auditor's report thereon. Our opinions on the basic financial <br />statements do not cover the other information, and we do not express an opinion or any form <br />of assurance thereon. <br /> <br />In connection with our audit of the basic financial statements, our responsibility is to read the <br />other information and consider whether a material inconsistency exists between the other <br />information and the basic financial statements, or the other information otherwise appears to <br />be materially misstated. If, based on the work performed, we conclude that an uncorrected <br />material misstatement of the other information exists, we are required to describe it in our <br />report. <br /> <br />16
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