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17 <br /> <br /> <br />The combining and individual fund statements and schedules and the supplementary financial <br />information are the responsibility of management and were derived from and relate directly to the <br />underlying accounting and other records used to prepare the basic financial statements. Such <br />information has been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and certain additional procedures, including comparing and reconciling such information <br />directly to the underlying accounting and other records used to prepare the basic financial statements or <br />to the basic financial statements themselves, and other additional procedures in accordance with auditing <br />standards generally accepted in the United States of America. In our opinion, the combining and <br />individual fund statements and schedules and supplementary financial information are fairly stated, in all <br />material respects, in relation to the basic financial statements as a whole. <br /> <br />The Introductory Section and Statistical Section have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or <br />provide any assurance on it. <br /> <br />Report on Summarized Comparative Information <br /> <br /> 2012 financial statements, and our report, dated May 13, 2013, <br />expressed unmodified opinions on the respective financial statements of the governmental activities, <br />the business-type activities, each major fund and the aggregate remaining fund information. In our <br />opinion, the summarized comparative information presented herein as of and for the year ended <br />December 31, 2012, is consistent, in all material respects, with the audited financial statements from <br />which it has been derived. <br /> <br />Other Reporting Required by Government Auditing Standards <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated <br />May 5, 2014 <br />and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant <br />agreements and other matters. The purpose of that report is to describe the scope of our testing of <br />internal control over financial reporting and compliance and results of that testing, and not to provide an <br />opinion on internal control over financial control over financial reporting or on compliance. That report <br />is an integral part of an audit performed in accordance with Government Auditing Standards in <br />considering the City of New <br /> <br /> <br /> <br /> KERN, DEWENTER, VIERE, LTD. <br />St. Cloud, Minnesota <br />May 5, 2014 <br /> <br /> <br /> <br />