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Tautges Redpath, Ltd. Certified Public Accountants and Consultants REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS To the Honorable Mayor and Members of the City Council City of St. Anthony, Minnesota We have audited the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of St. Anthony, Minnesota, as of and for the year ended December 31, 2005 which collectively comprise the City of St. Anthony, Minnesota's basic financial statements, and have issued our report thereon, dated April 7, 2006. We conducted our audit in accordance with auditing standards generally accepted in the, United States of America and the standards applicable to financial audits contained in Governrnent Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting no In planning and performing our audit, we considered the City of St. Anthony, Minnesota'. internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not to provide an opinion on the, internal control over financial reporting. However, we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operad'on of the internal control over financial reporting that,, in our judgment, could adversely affect the City of St. Anthony, Minnesota's ability to record, process, summarize and report financial data consist with the assertions of management. in the financial statements. Reportable conditions are described in the accompanying schedule of findings as items 2005-1 thru 2005-6. A material weakness is a reportable condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the 4810 White Bear Parkway White Bear Lake, Minnesota 55110 651 426 7000 651 426 5004 Fax www.hlbtr.com 1303 South Frontage Road Suite 13 Hastings, Minnesota 55033 651 480 4990 651 426 5004 Fax HLB Tautges Redpath, Ltd. is a member of fil International, a world-wide organization of ac 99 business advisors.