Agenda - Council - 06/28/1983 - Laserfiche WebLink

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Deloitte Haskins~Sells I I I I I I I I I I I I I I I I 1360 Northwestern National Bank Buildi~ 55 East Fifth $1reet Sainl Paul. Minnesota 5,5103. (612) 291~8110 Cable DEHANDS Honorable Mayor and Members of the City Council, City of Ramsey, Minnesota March 25, 1983 We have examined the financial statements of the City of Ramsey for the year ended December 31, 1982 and have issued our report thereon dated March 25, 1983. As part of our examination, we made a study and evaluation of the City's system of internal accounting control to the extent we considered necessary to evaluate the system as required by generally accepted auditing standards. The purpose of our study and evaluation was to determine tbe nature, timing, and extent of the auditing procedures necessary for expressing an opinion on the City's financial statements. Our study and evaluation was more limited than would be necessary to express an opinion on the system of internal accounting control taken as a whole. The observations reported herein should be considered in the context of the responsibility of management for establisbing and maintaining a system of internal accounting control, the objectives of and inherent limitations on such a system, and the definition of a material weakness for purposes of this report, which are described in the Appendix to this report. Our study and evaluation made for the limited purpose described in the first paragraph would not necessarily disclose all mater~al weaknesses in the system. Accordingly, we do not express an opinion on the system of internal accounting control of the City of Ramsey taken as a whole. However, our study and evaluation disclosed no condition that we believe is a material weakness.