HomeMy WebLinkAboutLetter of Transmittal 0 M-nitges R(�odjmI:km, 1 1 o(l .
Certified I'lablic; Accounlar)ts and ("car)slll1m1l.`•;
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MA'T'TERS 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 financial statements of the governmental activities, the business -type
activities, each major fund, and the aggregate remaining fund information of the City of Oak
Park Heights, Minnesota as of and for the year ended December 31, 2001, which collectively
comprise the City of Oak Park Heights, Minnesota's basic financial statements and have
issued our report thereon dated March 1, 2005. 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.
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 financial statements and not to
provide an opinion 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 reportable 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 caused by error or fraud 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. 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 [3em I ake, Minnesota h)5110 G51 V[i 7000 651 X176 5 )d Fax www.h1bti.roin
1303 South Frontage Road Suite 13 Ilaslings, Minnesola 5!)033 Ci51 Vt 0 x1990 (;")I V6 5001 (X
HIM lautges Redpalh, Ltd is o member of � ; Inlematinual, o world wdo nigaiilratirni of accounting trolls mild busina;es advisor,.
Report on Internal Control and on
Compliance and Other Matters
Page 2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Oak Park Heights,
Minnesota's financial statements are free of material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
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.
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.
G
HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
March 1, 2005
I
T"autges Reelpath Ltd.
Certified Public Accountants and Consultants
April 6, 2005
To the Honorable Mayor and
Members of the City Council
City of Oak Park Heights
14168 Oak Park Boulevard
Oak Park Heights, Minnesota 55082
Transmitted herewith are copies of the following reports for the City of Oak Park Heights,
Minnesota for the year ended December 31, 2004:
Annual Financial Report (15 Copies)
Management Report (15 Copies)
Independent Auditor's Report on Compliance with Minnesota Legal Compliance
Audit Guide for Local Government (15 Copies)
Independent Auditor's Report on Internal Control over Financial Reporting
(15 Copies)
Additional copies of the Annual Financial Report and Independent Auditor's Report on
Compliance with Minnesota Legal Compliance Audit Guide for Local Government have been
forwarded directly to the Office of the State Auditor. A copy of the transmittal letter is enclosed
for your records.
Thank you for the audit engagement and, also we express our appreciation to Judy Holst for the
aid and cooperation given us during our field work for this engagement.
If you have any questions on the above reports, please advise.
Sincerely,
HLB TAUTGES REDPATH, LTD.
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David J. Mol, CPA
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4810 White Bear Parkway White Bear Lake, Minnesota 55110 651 4267000 651 426 5004 Fax www.hlbtr.com
�PO Yrontage Road Suite 13 Hastings, Minnesota 55033 651 480 4990 651 426 5004 Fax
HLB Tautges Redpath, Ltd. is a member of M1 International, a world -wide organization of accounting firms and business advisors
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