HomeMy WebLinkAboutReport on Compliance December 31, 2004 Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
REPORT ON COMPLIANCE WITH MINNESOTA
LEGAL 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 financial statements of the City of Oak Park Heights, Minnesota, as of
and for the year ended December 31, 2004 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 provisions of the Minnesota Legal Compliance Audit Guide
for Local Government promulgated by the State Auditor pursuant to Minnesota Statutes
Section 6.65. Accordingly, the audit included such tests of the accounting records and such
other auditing procedures we considered necessary in the circumstances.
The Minnesota Legal Compliance Audit Guide for Local Government covers six main
categories of compliance to be tested: contracting and bidding, deposits and investments,
conflicts of interest, public indebtedness, claims and disbursements, and miscellaneous
provisions. 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,
except as described in this report.
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 those specified parties.
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HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
March 1, 2005
4810 White Bear Parkway White Bear Lake, Minnesota 55110 651 4267000 651 426 5004 Fax www.hlbtr.com
1303 South Frontage Road Suite 13 Hastings, Minnesota 55033 651 4804990 651 426 5004 Fax
HLB Tautges Redpath, Ltd. is a member of 0 International, a world -wide organization of accounting firms and business advisors.
Report on Compliance with Minnesota Legal Compliance
Audit Guide for Local Governments
Page 2
FINDING 2004 -1
Criteria: Minnesota Statute 471.70 requires the principal accounting office of each
municipality reported, on or before February I" of each year, to report the total amount of
outstanding obligations to the County Auditor. Minnesota Statute 471.70 reads in part as
follows:
471.70 Reporting of obligations by cities, towns, school districts, and bodies corporate
and politic.
On or before February first 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 first each year, it shall be the duty of the auditor of each county
to make 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.
Condition: The City filed the required form after February 1, 2005.
Cause: The principal accounting officer did not receive a copy of the form from Washington
County until February 21, 2005.
Effect: The effect of noncompliance is not determinable.
Management Response: City staff have contacted Washington County and changed the
name to which the form should be addressed.