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MINNESOTA LEGAL COMPLIANCE REPORT
To the Honorable Mayor and
Members of the City Council
City of Oak Park Heights, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States
of America, and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States the financial statements of the
governmental activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the City of Oak Park Heights, Minnesota as of and for the year
ended December 31, 2015, and the related notes to the financial statements, and have issued our
report thereon dated April 19, 2016.
TheMinnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor
pursuant to Minn. Stat. § 6.65, contains seven categories of compliance to be tested: contracting
and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and
disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all
of the listed categories.
In connection with our audit, nothing came to our attention that caused us to believe that City of
Oak Park Heights, Minnesota failed to comply with the provisions of the Minnesota Legal
Compliance Audit Guide for Cities.However, our audit was not directed primarily toward
obtaining knowledge of such noncompliance. Accordingly, had we performed additional
procedures, other matters may have come to our attention regarding the City of Oak Park
Heights, Minnesota’s noncompliance with the above referenced provisions.
The purpose of this report is solely to describe the scope of our testing of compliance and the
results of that testing, and not to provide an opinion on compliance. Accordingly, this
communication is not suitable for any other purpose.
REDPATH AND COMPANY, LTD.
St. Paul, Minnesota
April 19, 2016