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REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS 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, 2010, which collectively
comprise the City of Oak Park Heights, Minnesota's basic financial statements and have
issued our report thereon dated March 29, 2011. 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 as a basis for designing our auditing
procedures for the purpose of expressing our opinions on the financial statements, but not for
the purpose of expressing an opinion on the effectiveness of the City of Oak Park Heights,
Minnesota's internal control over financial reporting. Accordingly, we do not express an
opinion of the effectiveness of the City of Oak Park Heights, Minnesota's internal control
over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect and correct misstatements on a timely basis. A material
weakness is a deficiency, or combination of deficiencies, in internal control such that there is
a reasonable possibility that a material misstatement of the entity's financial statements will
not be prevented, or detected and corrected on a timely basis.
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Report on Internal Control over Financial Reporting
and on Compliance and Other Matters
Page 2
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all
deficiencies in internal control over financial reporting that might be deficiencies, significant
deficiencies or material weaknesses. We did not identify any deficiencies in internal control
over financial reporting that we consider to be material weaknesses, as defined above.
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.
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HLB TAUTGES REDPATH, LTD.
White Bear Lake, Minnesota
March 29, 2011