HomeMy WebLinkAboutLegal Compliance Report December 31, 1994 #TAUTGES, REDPA TH & CO., LTD.
CERTIFIED PUBLIC ACCOUNTANTS
To the Honorable Mayor and
Members of the City Council
City of Oak Park Heights, Minnesota
We have audited the general purpose financial statements of the City of Oak Park Heights,
Minnesota, as of and for the year ended December 31, 1994, and have issued our report thereon
dated February 17, 1995.
We conducted our audit in accordance with generally accepted auditing standards; Government
Auditing Standards, issued by the Comptroller General of the United States; and the provisions of
the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal
Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement.
General Purpose Financial Statements. Compliance with laws, regulations, contracts, and grants
applicable to the City of Oak Park Heights, Minnesota is the responsibility of City's management.
As part of our audit, we assessed the risk that noncompliance with certain provisions of laws,
regulations, contracts, and grants could cause the financial statements to be materially misstated.
We concluded that the risk of such material misstatement was sufficiently low that it was not
necessary to perform tests of the City's compliance with such provisions of laws, regulations,
contracts, and grants.
However, in connection with our audit, nothing came to our attention that caused us to believe that
the City of Oak Park Heights, Minnesota had not complied, in all material respects, with the laws,
regulations, contracts, and grants referred to in the preceding paragraph.
Legal Compliance. The Minnesota Legal Compliance Audit Guide for Local Government covers
five main categories of compliance to be tested: contracting and bidding, deposits and investments,
conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of
the above listed categories. The results of our tests indicate that for the items tested, the City of
Oak Park Heights, Minnesota complied with the material terms and conditions of applicable legal
provisions, except as described in this report. For items not tested, based on our audit and the
procedures referred to above, nothing came to our attention to indicate that the City of Oak Park
Heights, Minnesota had not complied with such legal provisions.
This report is intended solely for the use of the City of Oak Park Heights, Minnesota and should
not be used for any other purpose. This restriction is not intended to limit the distribution of this
report which is a matter of public record.
Respectfully submitted,
-�i .
TAUTGES, REDPATH & CO., LTD.
Certified Public Accountants
February 17, 1995
4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 • Member of HLB International
City of Oak Park Heights, Minnesota
Legal Compliance Report, Page 2
FINDING: TJntimely Re nomng of Outstandin Obliga tions to Countv Auditor
CONDITION: On or before February 1st of each year, the City of Oak Park Heights is
required to report to the County auditor the total amount of outstanding
obligations as of December 31st of the preceding year. The 1994 reporting
form was not received from Washington County on a timely basis, which
resulted in the City being unable to file before February 1, 1995. The County
extended the filing date until February 13, 1995, and the City did file before the
extended filing date.
CRITERIA: Minnesota Statute 471.70 reads as follows:
471.70 REPORTING OF OBLIGATIONS BY CITIES, TOWNS,
SCHOOL DISTRICTS, AND BODIES CORPORATE AND
POLITIC
For the purposes of this section "municipality" means a city, however
organized, a school district, however organized; a town; or any other body
corporate and politic created under Minnesota law.
An 'obligation' as used in this section means an obligation as defined in
chapter 475.
On or before February fast each year, it shall be the duty of the principal
accounting officer of each municipality to report to the auditor of each county
in which such municipality is situate, the total amount of outstanding
obligations, and the purpose for which issued as of December 31 of the
preceding year. Such report shall be kept by the auditor of each county in a
suitable record. On March fast each year, it shall be the duty of the auditor of
each county to report to the state auditor of such obligations as reported to the
county auditor by the principal accounting officer of the municipality, together
with the amount and character of all outstanding obligations issued by the
county.
RECOMMENDATION:
None