The URL can be used to link to this page

Home My WebLink About2017 AML TotheHonorableMayorand MembersoftheCityCouncil CityofColumbiaHeights,Minnesota Wehavecompletedthe2017auditofthefinancialstatementsoftheCityofColumbia Heights,Minnesotaandhaveissuedourreportthereon.OurIndependentReport isincludedintheComprehensiveAnnualFinancialReport(CAFR).Otherreports includedintheCAFRare: ReportonCompliancewithMinnesotaLegalComplianceAuditGuideforPolitical Subdivisions ReportonInternalControlOverFinancialReportingandonComplianceandOther MattersBasedonanAuditofFinancialStatementsPerformedinAccordancewith GovernmentalAuditingStandards ThisManagementLetterprovidestheCityanindependentreviewandanalysisofCity finances.WealsoissueaseparateManagementLetterfortheEconomicDevelopment Authority. REDPATHANDCOMPANY,LTD. St.Paul,Minnesota June14,2018 5921!Xijuf!Cfbs!Qbslxbz-!Tu/!Qbvm-!NO-!66221!!!!!!762/537/8111!!!!!!xxx/sfeqbuidqbt/dpn CityofColumbiaHeights,Minnesota AuditManagementLetter ReportSummary RS EPORTUMMARY Severalreportsareissuedinconjunctionwiththeaudit.Abriefsummaryofeachreport isasfollows: ReportNameElementsofReportOverview RequiredReports ComprehensiveAnnualFinancial Unmodified Financialstatements Report(CAFR) opinionontheBasic Footnotes FinancialStatements Supplementalinformation ReportonInternalControloverResultsoftesting Noreportedfindings FinancialReportingandon Internalcontrolsoverfinancial ComplianceandOtherMatters reporting Compliancewithlaws, regulations,contractsand grants StateLegalComplianceReport ResultsoftestingcertainNoreportedfindings provisionsofMinnesota Statutes 2 City of Columbia Heights, Minnesota Audit Management Letter Summary of Financial Activity SFA UMMARYOFINANCIALCTIVITY Thefinancialstatementdocumentisverycomplexandindividualfundinformationis presentedinseveraldifferentsectionsofthedocument.Theschedulebelowisafinancial summaryofallgovernmentalfunds. Increase Interfund(Decrease)inFund TransfersFundBalance FundTypeRevenuesExpenditures(Net)Balance12/31/2017 GeneralFund$10,978,000$11,163,000$443,000$258,000$7,702,000 SpecialRevenueFunds2,714,0002,041,000(1,274,000)(601,000)3,800,000 DebtServiceFunds10,810,00010,800,000(338,000)(328,000)3,383,000 CapitalProjectFunds4,239,0003,603,0001,595,0002,231,00012,812,000 Totalgovernmentalfunds$28,741,000$27,607,000$426,000$1,560,000$27,697,000 3 City of Columbia Heights, Minnesota Audit Management Letter General Fund GF ENERALUND TheGeneralFundoftheCityismaintainedtoaccountforthecurrentoperatingand capitaloutlayexpenditurescommontoallcities.Thesebasicservicesinclude(butarenot limitedto)publicsafety,publicworks,cultureandrecreation,andgeneralgovernment. Stateaidsandpropertytaxesaccountforapproximately85%ofthetotalrevenueofthe GeneralFund.AhistoryofGeneralFundrevenueisasfollows: GeneralFundSourcesofRevenue LGA&MVHCPropertyTaxesAllOtherTotal YearAmountPercentAmountPercentAmountPercentAmountPercent 20081,222,792$15%5,808,662$69%1,363,796$16%8,395,250$100% 20091,452,38215%6,590,30670%1,391,96315%9,434,651100% 20101,066,63511%6,770,95772%1,629,74617%9,467,338100% 20111,067,99011%7,263,65873%1,650,36217%9,982,010100% 2012898,7309%7,626,25875%1,584,53716%10,109,525100% 2013895,1809%8,142,98079%1,240,26712%10,278,427100% 20141,104,17610%8,551,64275%1,744,19715%11,400,015100% 20151,191,54110%8,781,53377%1,505,14313%11,478,217100% 2016475,0004%8,751,48481%1,514,08714%10,740,571100% 2017475,0004%8,981,75182%1,521,44714%10,978,198100% In2016,theinternalallocationofLGArevenuewaschanged.For2017,$1,051,000of LGAwasallocatedtofundsotherthantheGeneralFund.Thereducedrevenueofthe GeneralFundwasoffsetbyareductionintransfersouttootherfunds. 4 City of Columbia Heights, Minnesota Audit Management Letter General Fund AgraphofGeneralFundrevenuebysourceisasfollows: $10,000,000 General Fund $9,000,000 Revenue By Source $8,000,000 $7,000,000 $6,000,000 LGA & MVHC Property Taxes $5,000,000 All Other $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2008200920102011201220132014201520162017 5 City of Columbia Heights, Minnesota Audit Management Letter General Fund Achartof2017revenuebysourceisasfollows: General Fund 2017Revenue by Source Intergovernmental All other 4% 14% General property taxes 82% 6 City of Columbia Heights, Minnesota Audit Management Letter General Fund Achartof2017expendituresbyfunctionisasfollows: General Fund 2017 Expenditures by Function General government 18% Transfers out Parks and recreation Less than 1% 15% Public works 13% Public safety 54% 7 City of Columbia Heights, Minnesota Audit Management Letter General Fund ThefundbalanceoftheGeneralFundatDecember31,2017was$7,701,808.During 2017,thefundbalanceoftheGeneralFundincreasedby$257,000asfollows: BudgetBudget OriginalAmendmentsFinalActualVariance Revenuesandtransfersin: Propertytaxes$8,925,000$$8,925,000$8,982,000$57,000 Licensesandpermits226,000226,000234,0008,000 Intergovernmental914,00052,000966,000993,00027,000 Chargesforservices566,00014,000580,000592,00012,000 Finesandforfeitures110,000110,00081,000(29,000) Investmentincome72,00072,00084,00012,000 Other17,0006,00023,00012,000(11,000) Transfersin474,000474,000474,000 Total11,304,00072,00011,376,00011,452,00076,000 Expendituresandtransfersout: Generalgovernment2,041,0002,041,0001,952,00089,000 Publicsafety5,894,00077,0005,971,0005,988,000(17,000) Publicworks1,651,0001,651,0001,430,000221,000 Parksandrecreation1,764,0001,764,0001,679,00085,000 Capitaloutlay36,00036,000114,000(78,000) Transfersout23,00023,00032,000(9,000) Total11,409,00077,00011,486,00011,195,000291,000 Netchangeinfundbalance($105,000)($5,000)($110,000)$257,000$367,000 8 City of Columbia Heights, Minnesota Audit Management Letter General Fund TheGeneralFundbalancehasbeenasfollowsforthepastseveralyears: YearEndedIncrease December31,FundBalance(Decrease) 2008$3,755,957($223,189) 20094,796,1511,040,194 20105,342,239546,088 20115,869,055526,816 20126,076,909207,854 20136,397,277320,368 20147,373,820976,543 20157,011,902(361,918) 20167,444,227432,325 20177,701,808257,581 City transferred $500,000 to Capital Equipment, $8,500,000 $175,000 to Library Capital Bldg. and $236,000 City received excess TIF totaling $254,000. General Fund Balance to pay off 2007 Bonds early. Investment income exceeded budget by $248,000. $8,000,000 $7,500,000 City received excess TIF totaling $482,000. $7,000,000 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2008200920102011201220132014201520162017 9 City of Columbia Heights, Minnesota Audit Management Letter General Fund Propertytaxesandstateaidsaccountforapproximately85%oftherevenueoftheGeneral Fund.PropertytaxesandstateaidsarenotreceiveduntilJulyandDecemberofeachyear(i.e., thesecondhalfoftheyear).Asaresult,theCityisrequiredtohavesufficientreservesatthe beginningoftheyeartofundoperationsofthefirsthalfoftheyear. Assuch,theCityadoptedresolution9540establishingaGeneralFundcashflowworking capitalgoal.Thisgoalisanamountequaltofortyfivepercentoftheensuingbudgeted expenditures.AsummaryofcomponentsofGeneralFundbalanceisasfollows: FundBalanceComponent20162017 Nonspendableprepayments$109,841$105,975 (1) Assignedensuingyearappropriation105,0001,604,438 Unassignedworkingcapital5,125,4455,464,997 Unassigned2,103,941526,398 TotalfundbalanceDecember31$7,444,227$7,701,808 (1) The2018budgetincludesaonetimetransferof$1,400,000 totheGovernmentBuildingsCapitalFundaspartofa masterplanforCityHall TheamountofGeneralFundbalanceatDecember31,2017wassufficienttofulfillthe workingcapitalgoal.Theworkingcapitaliscalculatedasfollows: 2018budgetedexpenditures$12,144,438 Workingcapitalgoalpercentagex45% Workingcapitalgoal5,464,997 Balanceavailable5,991,395 Amountoffundbalanceover(under) workingcapitalgoal$526,398 10 City of Columbia Heights, Minnesota Audit Management Letter Special Revenue Funds SRF PECIALEVENUEUNDS ThefinancialstatementsoftheSpecialRevenueFundsarepresentedinStatements19 through30ofthe2017ComprehensiveAnnualFinancialReport.SpecialRevenueFundsarea classificationoffundstoaccountforrevenues(andexpendituresrelatedthereto)segregatedby CitypolicyorFederalorStatestatutesforspecificpurposes. TheCitymaintainedthefollowingSpecialRevenueFundsduring2017: 11 City of Columbia Heights, Minnesota Audit Management Letter Debt Service Funds DSF EBTERVICEUNDS DebtServiceFundsareatypeofgovernmentalfundusedtoaccountforthe accumulationofresourcesforthepaymentofinterestandprincipalondebt(otherthan ProprietaryFunddebt). AsummaryofbondeddebtatDecember31,2017isasfollows: FundDebt BalanceatPayableatSourceof BondIssue12/31/1712/31/17Repayment TaxableG.O.HousingImprovementAreaSeries2008A(315)220,197555,000Specialassessments(receivablewas $512,932at12/31/17) G.O.Improvement/RevenueBonds2013A(345)79,824220,000Specialassessments G.O.PublicSafetyCenterBondsof2008B(343)635,513Refundedby2017Bbonds G.O.PublicFacilitiesBondsof2009A(344)287,0302,465,000Propertytaxesandspecialassessments G.O.LibraryBondsof2015A(346)389,1786,615,000Propertytaxes G.O.PublicSafetyCenterBondsof2017B(347)5418,505,000Propertytaxes Total$1,612,283$18,360,000 12 City of Columbia Heights, Minnesota Audit Management Letter Capital Project Funds CPF APITALROJECTUNDS ThefundbalancesoftheCapitalProjectFundswereasfollowsatDecember31,2017: 13 City of Columbia Heights, Minnesota Audit Management Letter Enterprise Funds EF NTERPRISEUNDS CashFlows ThefinancialstatementsincludeascheduleofEnterpriseFundscashflows.Thecash flowscheduledisclosescashgeneratedbyoperatingactivitiesandtheuseofthosecash flowsfordebtserviceandcapitalassetacquisition. BelowisasummaryofEnterpriseFundcashflows: Storm WaterSewerRefuseSewerLiquorTotal Cashflowsfromoperatingactivities($82,762)($191,103)($173,376)$143,140$431,036$126,935 Cashflowsfromnoncapitalfinancingactivities92,39392,49376,75548,762555,705866,108 Cashflowsfromcapitalactivities: Debtservice(206,116)(40,389)(123,777)(4,040,179)(4,410,461) Proceedsfromborrowings3,265,0003,265,000 Purchaseofcapitalassets(5,014)(125,330)(130,344) Cashflowsfrominvestingactivities: Investmentincome9,1307,29014,4004,33535,155 Netchangeincashandinvestments($192,369)($131,709)($82,221)($57,205)$215,897($247,607) CashandinvestmentsDecember31$157,659$817,163$1,336,260$445,982$1,346,242$4,103,306 14 City of Columbia Heights, Minnesota Audit Management Letter Enterprise Funds Presentedbelowisagraphoftheyearendcashbalancesofeachenterprisefund: Asshownabove,theyearendcashbalanceshavedeclinedforthepastfiveyears.We recommendtheCityconsidertheappropriateamountoftheyearendcashbalanceneeded ineachfund. 15 City of Columbia Heights, Minnesota Audit Management Letter Enterprise Funds MunicipalLiquorFund609 Ananalysisof2017activityisasfollows: Asshownonthenextpage,2016wasananomalousyear.ThiswasduetonewGASBstandardsforrecording estimatesoffuturepensioncosts.In2017,theCitychangeditsstatementformattoreportthesecostsina separate(internalservice)fundforallCityactivities. 16 City of Columbia Heights, Minnesota Audit Management Letter Enterprise Funds Incomefromoperationsasapercentoftotalsalesforthepastsevenyearsisscheduled below: NetIncomeFromOperations%of TopTopHeightsTotal YearValuValuIILiquorTotalSales 2009$233,019$250,638$78,037$561,6947.0% 2010160,340279,647101,586541,5737.0% 2011227,924286,060107,436621,4207.3% 2012274,762334,41774,714683,8937.8% 2013237,428366,48575,261679,1747.8% 2014228,720186,189119,817534,7266.4% 2015228,721185,130112,498526,3496.3% 2016163,411127,17298,912389,4954.6% 2017233,440155,381130,178518,9996.2% Asshownabove,liquoroperationshavebeenanimportantrevenuesourcefortheCity. ComparisonWithOtherMunicipalLiquorStores TheOfficeoftheStateAuditor(OSA)annuallypublishesAnalysisofMinnesota MunicipalLiquorStoreThemostrecentreportavailableisfor2016.The followinganalysiscomparesColumbialiquoroperationswiththosereportedinthe OSAreport. Itshouldbenotedthatthefollowingcomparisonsarestrictlyacomparisonofamounts reported.Thereareanumberoffactorsthataffectoperatingresultsthatarenotincluded inthiscomparison.Thesefactorsincludethemixofproductsoldandphilosophyregarding salestechniquessuchashighvolume/lowermargin. 17 City of Columbia Heights, Minnesota Audit Management Letter Enterprise Funds Thereareseventeencitiesinthemetropolitanareathatoperateoffsaleonly operations.Thefollowingtableshowsthetop10rankedcitiesintermsofgrosssalesfor themostrecent6yearsavailable: 201120122013201420152016 1LakevilleLakevilleLakevilleLakevilleLakevilleLakeville 2EdinaEdinaEdinaEdinaEdinaEdina 3EdenPrairieEdenPrairieEdenPrairieEdenPrairieEdenPrairieEdenPrairie 4RichfieldRichfieldRichfieldRichfieldRichfieldRichfield 5AppleValleyAppleValleyAppleValleyAppleValleyAppleValleyAppleValley 6ColumbiaHeightsColumbiaHeightsColumbiaHeightsColumbiaHeightsColumbiaHeightsColumbiaHeights 7St.AnthonySt.AnthonySt.AnthonyElkRiverBrooklynCenterElkRiver 8ElkRiverElkRiverElkRiverSaintAnthonySaintAnthonyDetroitLakes 9BrooklynCenterBrooklynCenterBrooklynCenterBrooklynCenterFridleyBrooklynCenter 10FergusFallsFergusFallsFergusFallsDetroitLakesFarmingtonHutchinson GrossMarginAnalysis Grossmarginmeasuresthesaleslessthedirectcostofproductssold.A comparisontostateaveragesforMinnesotamunicipaloffsaleoperationsisas follows: (1) (1) 18 City of Columbia Heights, Minnesota Audit Management Letter Enterprise Funds OperatingExpenses Operatingexpensesforthepastsevenyearshavebeenasfollows: PercentofSales YearAmountCityMetroAvg. 2011$1,459,65617.1%17.8% 20121,465,68316.6%16.5% 20131,490,27917.0%16.8% 20141,536,98218.3%18.6% 20151,534,70318.3%19.4% 20161,686,51319.9%N/A 20171,614,15819.20%N/A NetIncomefromOperations Netincomeforthepastsevenyearsisasfollows: PercentofSales CityMetro YearAmountCityAverage 2011$621,4207.3%7.6% 2012683,8937.8%8.5% 2013679,1747.7%8.8% 2014534,7266.1%7.3% 2015526,3496.3%5.9% 2016389,4954.6%NotAvailable 2017518,9996.2%NotAvailable 19 City of Columbia Heights, Minnesota Audit Management Letter Internal Service Funds ISF NTERNALERVICEUNDS InternalServiceFundsareusedtoaccountforthefinancingonacostreimbursement basisofgoodsorservicesprovidedbyonedepartmenttoanotherdepartmentwithinthe City. During2017,theCitymaintainedthefollowingInternalServiceFunds: MunicipalEmployed Totals ServiceInformationRiskBenefits CenterSystemsManagementFund20172016 Assets: Cash$912,929$693,180$1,167,491$1,297,380$4,070,980$3,842,933 Othercurrentassets48,20712,73771,436132,380120,802 Capitalassets1,078,5318,3781,086,9091,170,577 Totalassets$2,039,667$714,295$1,238,927$1,297,380$5,290,269$5,134,312 Deferredoutflowsofresources: Relatedtopensions7,266,8837,266,883250,548 LiabilitiesandNetPosition Liabilities: Currentliabilities$44,162$13,834$$$57,996$149,756 Compensatedabsencespayable1,297,3801,297,3801,029,440 Otherpostemploymentbenefitspayable314,881314,881 Netpensionliability/deferredinflows9,635,0489,635,048579,051 Totalliabilities44,16213,834011,247,30911,305,3051,758,247 Deferredinflowsofresources: Relatedtopensions8,236,4618,236,46171,094 Netposition1,995,505700,4611,238,927(10,919,507)(6,984,614)3,545,519 Totalliabilitiesandnetposition$2,039,667$714,295$1,238,927$8,564,263$12,557,152$5,374,860 20 City of Columbia Heights, Minnesota Audit Management Letter Communication With Those Charged With Governance CAF ERTIFICATEOFCHIEVEMENTOR EFR XCELLENCEININANCIALEPORTING TheCitysubmitstheComprehensiveAnnualFinancialReporttotheGovernment FinanceOfficersAssociationoftheUnitedStatesandCanada(GFOA)forareview.The programisareviewofallfacetsoffinancialreportingfordisclosure,clarityandconsistency withnationalreportingstandards. TheCityreceivedtheawardforeachyearsince1990.WecommendtheCityforthis achievement. 21 City of Columbia Heights, Minnesota Audit Management Letter Communication With Those Charged With Governance CWTCWG OMMUNICATIONITHHOSEHARGEDITHOVERNANCE Wehaveauditedthefinancialstatementsofthegovernmentalactivities,thebusiness typeactivities,theaggregatediscretelypresentedcomponentunits,eachmajorfund,and theaggregateremainingfundinformationoftheCityofColumbiaHeights,Minnesota(the City)fortheyearendedDecember31,2017.Professionalstandardsrequirethatweprovide youwithinformationaboutourresponsibilitiesundergenerallyacceptedauditingstandards andGovernmentAuditingStandards,aswellascertaininformationrelatedtotheplanning scopeandtimingofouraudit.Wehavecommunicatedsuchinformationinourletterto youdatedDecember12,2017andduringtheplanningstageofouraudit.Professional standardsalsorequirethatwecommunicatetoyouthefollowinginformationrelatedtoour audit. QualitativeAspectsofAccountingPractices Managementisresponsiblefortheselectionanduseofappropriateaccountingpolicies. ThesignificantaccountingpoliciesusedbytheCityaredescribedinNote1tothefinancial statements.Nonewaccountingpolicieswereadoptedandtheapplicationofexisting policieswasnotchangedduring2017.WenotednotransactionsenteredintobytheCityof ColumbiaHeights,Minnesota(theCity)duringtheyearforwhichthereisalackof authoritativeguidanceorconsensus.Allsignificanttransactionshavebeenrecognizedin thefinancialstatementsintheproperperiod. Accountingestimatesareanintegralpartofthefinancialstatementspreparedby managementandarebasedonknowledgeandexperienceaboutpastand currenteventsandassumptionsaboutfutureevents.Certainaccountingestimatesare particularlysensitivebecauseoftheirsignificancetothefinancialstatementsandbecause 22 City of Columbia Heights, Minnesota Audit Management Letter Communication With Those Charged With Governance ofthepossibilitythatfutureeventsaffectingthemmaydiffersignificantlyfromthose expected.Themostsensitiveestimateaffectingthefinancialstatementswas estimatesofthenetpensionliabilityandthepensionrelateddeferred inflowsandoutflowsofresources.Estimatesrelatedtotheseitemsarebasedonactuarial studies.Weevaluatedthekeyfactorsandassumptionsusedtodeveloptheestimatesin determiningthatitisreasonableinrelationtothefinancialstatementstakenasawhole. Certainfinancialstatementdisclosuresareparticularlysensitivebecauseoftheir significancetofinancialstatementusers.Determiningsensitivityissubjective,however,we believethedisclosuremostlikelytobeconsideredsensitiveisNoteDefinedBenefit PensionPlans. Thedisclosuresinthefinancialstatementsareneutral,consistentandclear. DifficultiesEncounteredinPerformingtheAudit Weencounterednodifficultiesindealingwithmanagementinperformingand completingouraudit. CorrectedandUncorrectedMisstatements Professionalstandardsrequireustoaccumulateallknownandlikelymisstatements identifiedduringtheaudit,otherthanthosethataretrivial,andcommunicatethemtothe appropriatelevelofmanagement.Therewerenouncorrectedmisstatementsthathavean effectonouropiniononthefinancialstatements. 23 City of Columbia Heights, Minnesota Audit Management Letter Communication With Those Charged With Governance DisagreementswithManagement Forpurposesofthisletter,professionalstandardsdefineadisagreementwith managementasafinancialaccounting,reporting,orauditingmatter,whetherornot resolvedtooursatisfaction,thatcouldbesignificanttothefinancialstatementsorthe report.Wearepleasedtoreportthatnosuchdisagreementsaroseduringthe courseofouraudit. ManagementRepresentations Wehaverequestedcertainrepresentationsfrommanagementthatareincludedinthe managementrepresentationletterdatedJune14,2018. ManagementConsultationswithOtherIndependentAccountants Insomecases,managementmaydecidetoconsultwithotheraccountantsabout auditingandaccountingmatters,similartoobtainingaoncertain situations.Ifaconsultationinvolvesapplicationofanaccountingprincipletothe financialstatementsoradeterminationofthetypeofopinionthatmaybe expressedonthosestatements,ourprofessionalstandardsrequiretheconsulting accountanttocheckwithustodeterminethattheconsultanthasalltherelevantfacts.To ourknowledge,therewerenosuchconsultationswithotheraccountants. OtherAuditFindingsorIssues Wegenerallydiscussavarietyofmatters,includingtheapplicationofaccounting principlesandauditingstandards,withmanagementeachyearpriortoretentionasthe auditors.However,thesediscussionsoccurredinthenormalcourseofour professionalrelationshipandourresponseswerenotaconditiontoourretention. 24 City of Columbia Heights, Minnesota Audit Management Letter Communication With Those Charged With Governance OtherMatters Weappliedcertainlimitedprocedurestothebudgetarycomparisonschedules, scheduleoffundingprogressforretireehealthplan,scheduleofproportionateshareofnet pensionliabilityandscheduleofpensioncontributions,whicharerequiredsupplementary information(RSI)thatsupplementsthebasicfinancialstatements.Ourprocedures consistedofinquiriesofmanagementregardingthemethodsofpreparingtheinformation andcomparingtheinformationforconsistencywithresponsestoour inquiries,thebasicfinancialstatements,andotherknowledgeweobtainedduringouraudit ofthebasicfinancialstatements.WedidnotaudittheRSIanddonotexpressanopinionor provideanyassuranceontheRSI. Wewereengagedtoreportonthesupplementaryfinancialinformationsection,which accompaniesthefinancialstatementsbutisnotRSI.Withrespecttothissupplementary information,wemadecertaininquiriesofmanagementandevaluatedtheform,content, andmethodsofpreparingtheinformationtodeterminethattheinformationcomplieswith accountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica,themethodof preparingithasnotchangedfromthepriorperiod,andtheinformationisappropriateand completeinrelationtoourauditofthefinancialstatements.Wecomparedandreconciled thesupplementaryinformationtotheunderlyingaccountingrecordsusedtopreparethe financialstatementsortothefinancialstatementsthemselves. Wewerenotengagedtoreportontheintroductoryandtheotherinformationsections, whichaccompanythefinancialstatementsbutarenotRSI.Wedidnotauditorperform otherproceduresonthisotherinformationandwedonotexpressanopinionorprovide anyassuranceonit. 25 City of Columbia Heights, Minnesota Audit Management Letter Communication With Those Charged With Governance OtherReports VariousreportsoncomplianceandinternalcontrolsarecontainedintheOther RequiredReportssectionoftheauditedfinancialstatementsdocument. RestrictiononUse Thisinformationisintendedsolelyfortheinformationanduseofmanagement, membersoftheCityCouncilandotherswithintheCityofColumbiaHeights,Minnesotaand isnotintendedtobe,andshouldnotbe,usedbyanyoneotherthanthesespecifiedparties. 26