2003 Auditors Report on Compliance on Internal Control �
� Tautges Redpath, L#d.
Certified Public Accountants and Consultants
Independent Auditor's Report on Com�liance and on Internal Control
over Financial Reportin�Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
To the Honorable Mayor and
Members of the City Council
City of Fridley, Minnesota
We have audited the basic financial statements of the City of Fridley, Minnesota as of and for
the year ended December 31, 2003, and have issued our report thereon, dated May 21, 2004.
We conducted our audit in accordance with auditing standards generally accepted in the
United Sta.tes of America and the standards applicable to financial audits conta.ined in
Government Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City of Fridley, Minnesota's
basic financial statements are free of material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grants, noncompliance
with which couid have a direct and materiai effect on the determination of financial statement
amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion. The results of
our tests disclosed no instances of noncompliance that are required to be reported under
Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City of Fridley, Minnesota's internal
control over financial reporting in order to determine our auditing procedures for the purpose
of expressing our opinions on the basic financial statements and not to provide assurance on
the internal control over financial reporting. Our consideration of the internal control over
financial reporting would not necessarily disclose all matters in the internal control over
financial reporting that might be material weaknesses. A material weakness is a 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 in amounts that would be material
in relation to the basic financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned
White Bear Lake Office.�4810 White Bear Parkway,White Bear Lake, Minnesota 55110, USA Telephone: 651 426 7000 Fax: 651 426 5004
Nastings Office:1303 South Frontage Road, Suite 13, Hastings, MN 55033, USA Telephone:651 480 4990 Fax: 651 426 5004
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Independent Auditor's Report on Compliance and
on Internal Control over Financial Reporting
Page 2
functions. We noted no matters involving the internal control over financiai reporting and its
operation that we consider to be material weaknesses.
This report is intended solely for the information and use of the City of Fridley, Minnesota's
City council and management and is not intended to be, and should not be, used by anyone
other than those specified parties.
May 21, 2004
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HLB TAUTGES REDPATH, LTD.
Certified Public Accountants