HomeMy WebLinkAboutReport on Compliance & Internal Control December 31, 2001 1
Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
Indep_ endent Auditor's Report on Compliance and on Internal Control over Financial
Reporting Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards
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, 2001, and have issued our report thereon
dated March 1, 2002. We conducted our audit 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.
Compliance
As part of obtaining reasonable assurance about whether the City of Oak Park Heights,
Minnesota's general purpose financial statements are free of material misstatement, we performed
tests of its compliance with certain provisions of laws, regulations, contracts and grants,
noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. However, providing an opinion on compliance with those provisions was not
an objective of our audit, and accordingly, we do not express such an opinion. The results of our
tests disclosed no instances of noncompliance that are required to be reported under Government
Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City of Oak Park Heights, Minnesota's
internal control over financial reporting in order to determine our auditing procedures for the
purpose of expressing our opinion on the general purpose financial statements and not to provide
assurance on the internal control over financial reporting. 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 material weaknesses. 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 general purpose 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. We
noted no matters involving the internal control over financial reporting and its operation that we
consider to be material weaknesses.
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 0 International A world -wide organization of accounting firms and business advisers
Independent Auditor's Report on Compliance and on Internal Control
Page 2
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.
March 1, 2002
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HLB TAUTGES REDPATH, LTD.
Certified Public Accountants