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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
City of Oak Park Heights, Minnesota as of and for the year ended December 31, 2014, and the
related notes to the financial statements, and have issued our report thereon dated April 13, 2015.
TheMinnesota Legal Compliance Audit Guide for Political Subdivisions, 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 Political Subdivisions.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 13, 2015