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Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
Independent Auditor's Report on Compliance With
Minnesota Leaal Compliance Audit Guide for Local Governments
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, 2000 and have issued our report
thereon dated February 28, 2001.
We conducted our audit in accordance with generally accepted auditing standards 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. Accordingly, the audit included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances.
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 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.
This report is intended solely for the information and use of the City of Oak Park Heights,
Minnesota's City council and management and is not intended to be and should not be used
by anyone other than these specified parties.
February 28, 2001
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HLB TAUTGES REDPATH, LTD.
Certified Public Accountants
4810 White Bear Parkway, White Bear Lake, Minnesota 55110, USA Telephone: 651 426 7000 Fax: 651 426 5004
HLB Tautges Redpath, Ltd. is a member of ® International. A world -wide organization of accounting firms and business advisers.