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PRINCIPALS <br />KENNeiH W MAELOV CPA <br />THOMAS M MONTAUUf CPA <br />THOMAS A KARNOWSKI CPA <br />PAm A RAOOSFV1CH CPA <br />To the City Council <br />City of Orono <br />Orono. Minnesota <br />We have prepared this management report in conjunction with our audit of the City's financial reutrds <br />for the year ending December 31. 1994. The purpose of this report is to ct'mmunicate information <br />relevant to city finances in Minnesota and to provide comments resulting from <>ur audit process We <br />have organized this report into the folloTs ing sections; <br />Statewide Trends and Comparisons <br />Financial Trends and Conditions of the City of Orono <br />Accounting and Report ’ng Comments <br />Formal Required Communications <br />We would be pleased to further discuss any of the informatiim contained in this rep»>rt or any other <br />concerns that you would like us to address. We wo'ild also like to express our thanks for the courtesy <br />and assistance extended t(' us during the course of our audit. <br />/•/.i <br />Mav 17. 1995 <br />cer^Tiriro <br />Accoursi r A»MTn <br />4t0 PAMK NATKjMAI HAtaK BUU <br />WAvZATA BtXJl f VAHO <br />MiNNf Af*Ol.lS. MiNNf SOTA bS416 <br />ttinntONt 61?M'>04^4 <br />T! I M AJ» til? S4*> 0569