2018.07.02 CC Packet - Laserfiche WebLink

Home

Honorable Mayor and Members of the City Council City of Hugo, Minnesota Page Three Other Matters We applied certain limited procedures to management's discussion and analysis, the schedule of city contributions to the General Employees Retirement Plan, the schedule of proportionate share of net pension liability for the General Employees Retirement Plan, the schedule of funding progress for the Hugo Firefighter's Relief Association and the schedule of employer contributions for the Hugo Firefighter's Relief Association, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on combining and individual major fund financial statements and schedules, which accompany the financial statements but are not RSI. With respect to the supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Restriction on Use This information is intended solely for the use of the city council of the City of Hugo, Minnesota and the City's management and is not intended to be, and should not be, used by anyone other than those specified parties. Very truly yours, sotAi &4k a4 Am� 44.