The URL can be used to link to this page

Home My WebLink AboutLetter of Transmittal l 'I rt I II Aiw i ll!lr oil JIM rr ti I II - AWN I A W& r =A W i AMA =*low I F �I i I *TTIArAnUTGES, PEDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS April 30, 1998 Governmental Information Division Office of the State Auditor 525 Park Street, Suite 400 St. Paul, MN 55103 Enclosed is a copy of the 1997 Annual Financial Report and a copy of the Legal Compliance Audit Report for the City of Oak Park Heights, Minnesota. If you have any questions, please call the undersigned. Sincerely, TAUTGES, REDPATH & CO., LTD. David J. Mol, CPA DJM/clg Enclosure cc: City of Oak Park Heights, Minnesota 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 612/426 -7000 FAX/426 -5004 Member of HLB International 7:7777717 7 7t� Wkg 71 77MMM, 71LYT 0 7' 77 " - - - - - - - - - - - F-7; T T t 1A "I u Q HO K4P 551*-A 9 s. �I Un - G' fi C II u Y _. . — a . t,= �— I g I' g h l s s Tom Melena City of Oak Park Heights RE: Segregation of Duties April 30, 1998 Page 2 2. Pettv Cash Condition. A petty cash fund is maintained in the office. Currently, Julie is the custodian of this petty cash fund. Julie also reconciles and replenishes the petty cash fund. Recommendation. We suggest someone other than Julie reconcile the petty cash fund on a periodic basis. 3. Utilitv Cash Receivtini� Condition. Currently one person (Julie) is responsible for receiving cash and /or opening the mail, preparing the deposit and posting receipts to the utility billing system. Recommendation. We suggest that someone other than Julie accept payments /open the mail and prepare the deposit. A record of amounts received should then be forwarded to Julie for posting to the utility billing system. 4. Adiustments to Utility Accounts Condition. Currently no one reviews or approves adjustments made to utility accounts. Recommendation. We suggest someone other than Julie review, approve and document ,S approval of all adjustments to the utility billing system. Implementation of the above recommendations would eliminate the lack of segregation of duties. If you have any questions or need additional information, please call me. Sincerely, TAUTGES, REDPATH & CO., LTD. David J. Mol, CPA DJM /clg r e 3 i �I N i u i VA Lo ii inia — 0 = out * * 45" " N� {I I i I� 4 k RESOLUTION NO. 95 -45 EXTRACT OF THE MINUTES OF MEETING OF THE CITY COUNCIL OF THE CITY OF BAYPORT, WASHINGTON COUNTY, MINNESOTA HELD ON APRIL 3, 1995 Pursuant to due call and notice therefore, a regular meeting of the City Council of the City of Bayport, Minnesota was duly held at the Bayport City Hall in said municipality on the 3rd day of April, 1995, at 7:00 PM. The following members were present: Councilmembers Menard, Newell, Radke, Ridgway and Schultz and the following members were absent: None Member Newell introduced the following resolution and moved its adoption: RESOLUTION CITY OF BAYPORT, WASHINGTON COUNTY, MINNESOTA, ESTABLISHING AN ADMINISTRATIVE FEE OF 5% FOR CITY OF BAYPORT CONSTRUCTION CONTRACTS EFFECTIVE MARCH 1, 1995 WHEREAS: The City's Administration Department incurs a number of expenses associated with managing the City's construction projects, and; WHEREAS: The City wishes to be reimbursed for such expenses. NOW THEREFORE BE IT RESOLVED: By the City Council of the City of Bayport, Washington County, Minnesota, establish construction fee in the amount of 5% for the administration of the City's construction projects effective March 1, 1995. The motion for adoption of the foregoing resolution was duly seconded by Member Menard and upon roll call being taken thereon, the following voted via voice: ,Tim Menard - aye Sharon Ridgway - aye Linda Newell - aye Beverly Schultz - aye Scott Radke - nay Thereupon said resolution was declared duly passed and adopted and signed by the Mayor and attested by the City Administrator. Passed by the City Council, City of Bayport, Washington County, Minnesota at this 3rd day of April, 1995. Attest: a =ty eth Ho Ha tun BeverlSchultz, Mayo Administrator i rT 'w Farl TY TT. tt 1 7 IL A , _ r , a IV ..,V., V fi e. ,t, f f W R RESOLUTION 140 92 075 STATE OF MINNESOTA COUNTY OF RAMSEY CITY OF NEW BRIGHTON i Resolution establishing policy on charging for administrative and engineering services for capital improvement projects ! Whereas, from time to time the City is engaged in capitall improvement projects including street, watermains and sewermain installation; Whereas members of the City Council spend part of their time on capital improvement projects and matters relating thereto; !! Whereas, the City Manager, Finance Director, City Attorney and the City Engineering Department are involved in planning, managing, inspecting, and answering inquiries about and controlling capital; improvement projects; Whereas, the charge for telephone, electrical, heat, space li and occupancy is charged against the City Hall and are required II in connection with capital improvement projects; jl Whereas, all or a portion of the above are charged to the i 'i General Fund; �I i Whereas, all or a portion of the above activities increase ! costs which are directly related to capital improvements .; projects; Whereas, it is recognized that although such costs cannot be determined exactly under the existing City accounting system; that the amount of work is in large part proportional to the size of the project and, further that a certain amount of such activities are required on each project regardless of size; i i Whereas, good management practice dictates that costs be I I ) allocated to those projects that give rise to the cost; ! Whereas the p rinciple of accountability dictates that such II costs be monitored and reported in as timely a manner as ( practical; I` �i Now, therefore be it resolved that the formula on the next page is a fair and reasonable method of determining such administrative costs directly attributable to the overall cost of li capital improvement projects. I I I I _ I� k (V4.14 III U hIII (i(ohi JduVlduJiVdJdi�iVli�ll ��III lid Page 2 Resolution establishing a policy on charging for administrative and engineering services for capital improvement projects Construction Cost Administrative Fee In -house Engineering Fe less than $50000 $1000 18% but not less than $2000 $50000 to $100000 4% 18% f� $100000 to $500000 3% 18% over S50b000 2% 18% { The above engineering fees may be increased by up to 4% for complex projects. Be it further resolved that the Finance Director shall charge ti �I above fees based on a percent completion of a project, as I; estimated by the City Engineer, at appropriate milestones as determined by the City Engineer and at the end of each fiscal year. These charges shall be reviewed at least annually by the (� City Manager to compare actual versus budgeted amounts. �M (� Finally, be it resolved that the City Manager shall be responsible to annually review all capital projects to ensure timely closeout and proper cost allocation. it II Adopted this 28th day of July, 1992 Robert J. enke, Mayor C" f, David M. Childs, City Manage: i. I� ATTEST: Margaret A. Egan Finance Director/ 1 City Clerk RES:Eng:F23 .• .. o r. _ i's.'rL! k' �- 'Y!'St+�rt;crii.C+v7.�eYw:+fr r:� �r :ur a!, � a.++.:'w . m :e.7 "s.rv. 'x- t „R 7 ter. - - - �. ._. r ,` ar _aj« 4w e, - ,.„ _- "e s�.: -- ;...+E ., ".cs t e' 4 "*�k. g„ a . VN ..,,. s_.,, s r� _ «� .. m..,x . ,�� :� � „;,a x .....,. ��, u ,. s� n�, tts w ° - ewe a,�,'° �{ ,�n� €s ,+,�4. — �.�.?�„a �•�L spa �� a arN�rU-9� CAS s x t-:. i F 541 a F , ,. �.� `t=, t`x s� tt 77, " °: * sst.'',.;. fF 6'" �;xv i0 Report on Compliance and on Internal Control Page 2 A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, of the reportable conditions described above, we consider items regarding segregation of duties and fixed assets to be material weaknesses. This report is intended for the information of the management and the City of Oak Park Heights, Minnesota. However, this report is a matter of public record, and its distribution is not limited. A� TAUTGES, REDPATH & CO., LTD. Certified Public Accountants March 27, 1998