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0 Tautges Redpath, Ltd.
Certified Public Accountants and Consultants
AUDITOR'S REPORT ON LEGAL COMPLIANCE
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, 2006 and have issued our report thereon dated April 16,
2007.
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 as we considered necessary in the circumstances.
The Minnesota Legal Compliance Audit Guide for Local Government covers seven
categories of compliance to be tested: contracting and bidding, deposits and investments,
conflicts of interest, public indebtedness, claims and disbursements, miscellaneous
provisions, and tax increment financing. Our study included all of the listed categories
except tax increment financing because the City of Oak Park Heights, Minnesota has no tax
increment districts.
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.
HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
April 16, 2007
4810 White Bear Parkway White Bear Lake, Minnesota 55110 651 426 7000 651 426 5004 Fax www.hlbtr.com
1303 South Frontage Road Suite 13 Hastings, Minnesota 55033 651 480 4990 651 426 5004 Fax
HLB Tautges Redpath, Ltd is a member of M International, a world -wide organization of accounting firms and business advisors