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KDDV
<br />Dear Ms. Davitt:
<br />We are pleased to confirm our understanding of the services we are to provide the City of
<br />New Brighton, Minnesota, (the "City ") year ended December 31, 2014, 2015 and 2016.
<br />We will audit the financial statements of the governmental activities, the business -type
<br />activities, the aggregate discretely presented component units, each major fund, and the
<br />aggregate remaining fund information, including the related notes to the financial
<br />statements, which collectively comprise the basic financial statements, of the City as of
<br />and for the year ended December 31, 2014, 2015 and 2016. Accounting standards
<br />generally accepted in the United States of America provide for certain required
<br />supplementary information (RSI), such as management's discussion and analysis
<br />(MD &A), to supplement the City's basic financial statements. Such information,
<br />although not a part of the basic financial statements, is required by the Governmental
<br />Accounting Standards Board who considers it to be an essential part of financial reporting
<br />for placing the basic financial statements in an appropriate operational, economic, or
<br />historical context. As part of our engagement, we will apply certain limited procedures to
<br />the City's RSI in accordance with auditing standards generally accepted in the United
<br />States of America. These limited procedures will consist of inquiries of
<br />management regarding the methods of preparing the information and comparing the
<br />information for consistency with management's responses to our inquiries, the basic
<br />financial statements, and other knowledge we obtained during our audit of the basic
<br />financial statements. We will not express an opinion or provide any assurance on the
<br />information because the limited procedures do not provide us with sufficient evidence to
<br />express an opinion or provide any assurance. The following RSI is required by generally
<br />accepted accounting principles and will be subjected to certain limited procedures, but
<br />will not be audited:
<br />I. Management's Discussion and Analysis.
<br />2. Schedule of Funding Progress -Other Post - Employment Benefits
<br />We have also been engaged to report on supplementary information other than RSI that
<br />accompanies the City's financial statements. We will subject the following
<br />supplementary information to the auditing procedures applied in our audit of the financial
<br />statements and certain additional procedures, including comparing and reconciling such
<br />information directly to the underlying accounting and other records used to prepare the
<br />www.kdv.com
<br />Minneapolis
<br />October 17, 2014
<br />3800 American Blvd W.
<br />Suite 1000
<br />Minneapolis, MN 55431
<br />T (952) 5636800
<br />F (952) 563 6801
<br />The Honorable Mayor, City Council and Management
<br />St. cloud
<br />City of New Brighton
<br />220 Park Ave S
<br />C/0 Ms. Brenda Davitt, Director of Finance and Support Services
<br />St Cloud, MN 56301
<br />T (320) 2517010
<br />803 Old Highway 8 NW
<br />F (320) 2511784
<br />New Brighton, MN 55112 -2792
<br />Dear Ms. Davitt:
<br />We are pleased to confirm our understanding of the services we are to provide the City of
<br />New Brighton, Minnesota, (the "City ") year ended December 31, 2014, 2015 and 2016.
<br />We will audit the financial statements of the governmental activities, the business -type
<br />activities, the aggregate discretely presented component units, each major fund, and the
<br />aggregate remaining fund information, including the related notes to the financial
<br />statements, which collectively comprise the basic financial statements, of the City as of
<br />and for the year ended December 31, 2014, 2015 and 2016. Accounting standards
<br />generally accepted in the United States of America provide for certain required
<br />supplementary information (RSI), such as management's discussion and analysis
<br />(MD &A), to supplement the City's basic financial statements. Such information,
<br />although not a part of the basic financial statements, is required by the Governmental
<br />Accounting Standards Board who considers it to be an essential part of financial reporting
<br />for placing the basic financial statements in an appropriate operational, economic, or
<br />historical context. As part of our engagement, we will apply certain limited procedures to
<br />the City's RSI in accordance with auditing standards generally accepted in the United
<br />States of America. These limited procedures will consist of inquiries of
<br />management regarding the methods of preparing the information and comparing the
<br />information for consistency with management's responses to our inquiries, the basic
<br />financial statements, and other knowledge we obtained during our audit of the basic
<br />financial statements. We will not express an opinion or provide any assurance on the
<br />information because the limited procedures do not provide us with sufficient evidence to
<br />express an opinion or provide any assurance. The following RSI is required by generally
<br />accepted accounting principles and will be subjected to certain limited procedures, but
<br />will not be audited:
<br />I. Management's Discussion and Analysis.
<br />2. Schedule of Funding Progress -Other Post - Employment Benefits
<br />We have also been engaged to report on supplementary information other than RSI that
<br />accompanies the City's financial statements. We will subject the following
<br />supplementary information to the auditing procedures applied in our audit of the financial
<br />statements and certain additional procedures, including comparing and reconciling such
<br />information directly to the underlying accounting and other records used to prepare the
<br />www.kdv.com
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