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37 <br />Report on hlternal Control over Financial Reporting <br />and on Compliance and Other Matters <br />Page 2 <br />a misstatement of the entity's financial statements that is more than inconsequential will not <br />be prevented or detected by the entity's internal control. We consider the deficiencies <br />described in the accompanying schedule of findings and responses as items 2006-1 through <br />2006-9 to be significant deficiencies in internal control over financial reporting. <br />A material weakness is a significant deficiency, or combination of significant deficiencies, <br />that results in more than a remote likelihood that a material misstatement of the financial <br />statements will not be prevented or detected by the entity's internal control. <br />Our consideration of the internal control over financial reporting was for the limited propose <br />described in the first paragraph of this section and would not necessarily identify all <br />deficiencies in the internal control that might be significant deficiencies and, accordingly, <br />would not necessarily disclose all significant deficiencies that are also considered to be <br />material weaknesses. However, of the significant deficiencies described above, we consider <br />items 2006-6 and 2006-9 to be material weaknesses. <br />Compliance and Other Matters <br />As part of obtaining reasonable assurance about whether the City of St. Anthony, <br />Minnesota's financial statements are free of material misstatement, we performed tests of its <br />compliance with certain provisions of laws, regulations, contracts and grant agreements, <br />noncompliance with which could have a direct and material effect. on the determination of <br />financial statement amounts. However, providing an opinion on compliance with those <br />provisions was not an objective of our audit, and accordingly, we do not express such an <br />opinion. The results of our tests disclosed no instances of noncompliance or other matters <br />that are required to be reported under Government Auditing Standards. <br />The City of St. Anthony, Minnesota's response to the findings identified in our audit are <br />described in the accompanying schedule of findings and responses. We did not audit the City <br />of St. Anthony, Minnesota's response and, accordingly, we express no opinion on it. <br />This report is intended solely for the information and use of the City of St. Anthony, <br />Minnesota's City council and management and is not intended to be and should not be used <br />by anyone other than these specified parties. <br />Yt'O 9g a—u" <br />HLB TAUTGES REDPATH, LTD. <br />White Bear Lake, Minnesota <br />April 27, 2007 <br />