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PRINCIPALS <br />KENNETH W. MALLOY, CPA <br />THOMAS M. MONTAGUE, CPA <br />THOMAS A, KARNOWSKI, CPA <br />PAUL A. RADOSEVICH, CPA <br /> <br />I <br />I <br />I <br /> <br />November 29, 199,5 <br /> <br />I <br />I <br />I <br /> <br /> I <br /> I <br />I <br />I <br />I <br />I <br />I <br /> <br />Ms. Jessie Hart <br />Ramsey Fire Reli~ Association <br />15153 Nowthen Bird. NW <br />Ramsey, MN 55(124 <br /> <br />Dear Ms. Hart: <br /> <br />We are pleased to ~onfirm our understanding of the services we are to provide for the Ramsey Fire Relief <br />Association. We ~vill audit the general purpose financial statements of the Association as of and for the <br />year ending December 3 I, 1995. <br /> <br />Our audit will be ~:onducted in accordance with generally accepted auditing standards and will include <br />tests of the accounting records of the Association and other procedures .we consider necessary to enable <br />us to express an t~nqualified opinion that the financial statements are fairly presented, in all material <br />respects, in conformity with generally accepted accounting principles. If our opinion is other than <br />unqualified, we will fully discuss the reasons with you in advance. <br /> <br />In addition, we wi;Il perform the required State Legal Compliance Audit conducted in accordance with <br />generally accepte~ auditing standards and the provisions of the Legal Compliance Audit Guide <br />promulgated by th~, Legal Compliance Task Force pursuant to Minnesota Statutes § 6.65, and will include <br />such tests of the a~ounting records and other procedures we consider necessary to enable us to conclude <br />that for the items t~ted, the Association has complied with the material terms and conditions of applicable <br />legal provisions. <br /> <br />Our procedures will include tests of documentary evidence supporting the transactions recorded in the <br />accounts and may[ include tests of the physical existence of inventories and direct confirmation of <br />receivables and certain other assets and liabilities by correspondence with selected individuals, creditors, <br />and financial institutions. We will request written representations from your attorneys as part of the <br />engagement, and Sey may bill you for responding to this inquiry. At the conclusion of our audit, we <br />will also request ~ertain written representations from you about the financial statements and related <br />matters. <br /> <br />41~) pARK NATIONAL SANK BUILOING <br /> 53,~3 WAYZATA BOULEVARD <br /> MI~INEAPOLIS, MINNESOTA 55416 <br /> ' ~. "~ TF-..~.EPHONE:612-545-0424 <br /> TE~EFAX: 612-545-0569 <br /> r <br /> r <br /> <br /> <br />