financial report · C

Discussion and Review of City of Tiffin FY 2025 Audit – BerganKDV

Dated January 20, 2026City Council — work session, January 20, 2026 15 pages

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The purpose of this communication, which is an integral part of our audit, is to describe for the City Council and management and others within the City and state oversight agencies the scope of our testing of internal control and the results of that testing. Accordingly, this communication is not intended to be and should not be used for any other purpose. St. Cloud, Minnesota January 8, 2026 2

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Attached to agenda item: C Discussion and Review of City of Tiffin FY 2025 Audit – BerganKDV

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