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<br /> <br />financial statements themselves, and other additional procedures in accordance with auditing <br />standards generally accepted in the United States of America. In our opinion, the combining and <br />individual nonmajor fund financial statements and schedules and supplementary financial <br />information are fairly stated, in all material respects, in relation to the basic financial statements <br />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 of <br />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 be <br />materially misstated. If, based on the work performed, we conclude that an uncorrected material <br />misstatement of the other information exists, we are required to describe it in our report. <br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated June <br />28, 2024 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 solely to <br />describe the scope of our testing of internal control over financial reporting and compliance and <br />the results of that testing, and not to provide an opinion on the effectiveness of the City of St. <br />Anthony, Minnesota's internal control over financial reporting or on compliance. That report is <br />an integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the City of St. Anthony, Minnesota’s internal control over financial reporting and <br />compliance. <br /> <br /> <br /> <br />REDPATH AND COMPANY, LLC <br />St. Paul, Minnesota <br /> <br />June 28, 2024 <br />18