HomeMy WebLinkAboutTransmittal Letters 4-23-76 DELA►HUNT VOTO & CO.. LTD.
CERTIFIED PUBLIC ACCOUNTANTS
WHITE BEAR LAKE. MINNESOTA 55110
PHONE 426 -9263 P. 0. BOX 8678
April 23, 1976
To the Honorable Mayor and Members of
the City Council
City of Oak Park Heights
Route #1
Stillwater, MN 55082
Gentlemen:
Enclosed are eight copies of the financial statements for the City of Oak
Park Heights, Minnesota, for the year ended December 31, 1975. We have
forwarded an additional copy directly to the State Auditor's office.
We thank you for the audit engagement and thank Mr. Heuer for the aid and
cooperation he gave us during our field work. If you have any questions
please call us.
Very truly yours,
DE LA HUNT VOTO & CO., LTD.
45�e�q.
Robert J. Voto, CPA
RJV /co
end /8
cc: Correspondence File
Financial Statement File
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
DELAHUNT VOTO & CO., LTD.
CERTIFIED PUBLIC ACCOUNTANTS
WHITE BEAR LAKE. MINNESOTA 55110
PHONE 426 -3263 P. O. BOX 8678
April 23, 1976
Mr. Robert W. Mattson
State Auditor
Veteran Service Building
St. Paul, Minnesota 55155
Dear Mr. Mattson:
Enclosed is a copy of the financial statements of the City of Oak Park Heights.
Minnesota, for the year ended December 31, 1975.
If you have any questions, please call us.
Very truly yours,
DE LA HUNT VOTO & CO., LTD.
Robert J. Voto, CPA
RJV /co
enc
cc: Correspondence File
Financial Statement File
City of Oak Park Heights i.
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
DELAHUNT VOTO a CO.. LTD.
CERTIFIED PUBLIC ACCOUNTANTS
WHITE BEAR LAKE. MINNESOTA 55110
PHONE 426 -3263 P. O. BOX 8678
April 23, 1976
To the Honorable Mayor and Members
of the City Council
City of Oak Park Heights
6141 Panama Avenue North
Stillwater, Minnesota 55082
Gentlemen:
You have recently received the financial statements, audit report and audit
comments of our examination of the finanical statements of the City for the
year ended December 31, 1975.
As part of our examination, we made a review of the City's policies and
procedures regarding purchasing. Purchasing by a Minnesota municipality is
governed by Minnesota Statutes, Section 471:345 (The Uniform Municipal Con-
tracting Law), which defines specific procedures which must be followed by
a Minnesota municipality when making purchases of amounts in excess of $1,000.
That Statute reads (in part) as follows:
"SUBD. 1 - MUNICIPALITY DEFINED - For purposes of this section,
''municipality" means a county, town, city, school district or other
municipal corporation or political subdivision of the state authorized
by law to enter into contracts.
SUBD. 2 - CONTRACT DEFINED - A "contract" means an agreement entered
into by a municipality for the sale or purchase of supplies,
materials, equipment or the rental thereof, or the construction,
alteration, repair or maintenance of real or personal property.
SUBD. 3 - CONTRACTS OVER $5,000 - If the amount of the contract is
estimated to exceed $5,000, sealed bids shall be solicited by public
notice in the manner and subject to the requirements of the law
governing contracts by the particular municipality or class thereof
provided that with regard to repairs and maintenance of ditches,
bids shall not be required if the estimated amount of the contract
does not exceed the amount specified in section 106.471, subdivision 2.
SUBD. 4 - CONTRACTS FROM $1,000 to $5,000 - If the amount of the
contract is estimated to exceed $1,000 but not to exceed $5,000, the
contract may be made either upon sealed bids or by direct negotiation,
by obtaining two or more quotations for the purchase or sale when
possible, and without advertising for bids or otherwise complying
with the requirements of competitive bidding. All quotations obtained
shall be kept on file for a period of at least one year after receipt
thereof.
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
- C' i ty of Oak Park He i ght—
April 23, 1976
Page - 2 -
SUBD. 6 - APPLICABILITY OF OTHER LAWS - The purpose of this section
is to establish for all minicipalities, uniform dollar limitations
upon contracts which shall or may be entered into on the basis of
competitive bids, quotations or purchase or sale in the open market.
To the extent inconsistent with this purpose, all laws governing
contracts by a particular municipality or class thereof are superseded.
In all other respects, such laws shall continue applicable."
During 1975, the City expended the following amounts not in conformity with the
procedures described in M.S.A., Section 471.345, Subdivision 4 above.
VOUCHER
NUMBER PAYEE AMOUNT
5738 Miller Excavating Co. $ 1,599.00
5943 Miller Excavating Co. 1,090.50
5996 Joe Bjorkman 2
6005 Mike McPhillips 1,496.50
6012 Game Time 2,546.00
6081 Miller Excavating Co. 1 0 659.75
6161 Tower Asphalt Co. 2,246.13
6187 Miller Excavating Co. 4,044.81
6255 Miller Excavating Co. 1.046.00
Total $17.986.09
Also during 1975, the City expended the following amounts not in conformity with
the procedures described in M.S.A. Section 471.345, Subdivision 3 above.
VOUCHER
NUMBER PAYEE AMOUNT
6329 Miller Excavating' $ 6
6426 Wendts Tree, Shrub and Lawn Care 9.558.78
Total S l 5.849
The above information is based upon our review of the City's purchasing pro-
cedures, data accumulated during our examination and data and input provided
by the City Clerk - Treasurer and City Attorney. This information indicates
evidence that the City was not in compliance with M.S.A., Section 471.345. We
recommend the following course of action:
(1) That the City officials consult legal counsel as to any contingent
liability existing as a result of the above, and
(2) That the City Officials take specific action to establish proper
procedures and policies with respect to purchasing to comply with
M.S.A. Section 471.345.
. City of Oak Park Height
April 23, 1976
Page-3-
In accordance with Minnesota Statute and the City Attorney's concurrence,
we have forwarded copies of this report to the following:
Mr. Robert W. Mattson
State Auditor
Veteran Service I3h i 1 d i ng
St. Paul, MN 55155
Mr. Robert Kelly
Washington County Attorney
14900 - 61st Street No.
Stillwater, MN 55082
Respectfully submitted,
DE LA HUNT VOTO & CO., LTD.
Robert J. Voto, CPA