HomeMy WebLinkAbout2012 IC LetterTAUTGES REDPATH, LTD.
Certified Public Accountants
REPORT ON COMPLIANCE WITH MINNESOTA LEGAL COMPLIANCE
AUDIT GUIDE FOR POLITICAL SUBDIVISIONS
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, 2012 and have issued our report thereon dated April 15, 2013.
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
Political Subdivisions, 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 Political Subdivisions 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.
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.
April 15, 2013
4810 White Bear Parkway White Bear Lake, MN 55110 651.426.7000 651.426.5004 fax www.hlbtr.com
Equal Opportunity Employer 100 - Percent Employee -Owned
HLB Tautges Redpath, Ltd. is a member of HLB International, a world -wide network of independent accounting firms and business advisors.
TAUTGES REDPATH, LTD.
Certified Public Accountants
INDEPENDENT AUDITOR'S 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 A UDITING STANDARDS
To the Honorable Mayor, Members of
the City Council and Management
City of Oak Park Heights, Minnesota
We have audited, in accordance with the 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, 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, 2012, and the related notes to the financial statements, which
collectively comprise the City of Oak Park Heights, Minnesota's basic financial statements,
and have issued our report thereon dated April 15, 2013.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City of
Oak Park Heights, Minnesota's internal control over financial reporting (internal control) to
determine the audit procedures that are appropriate in the circumstances 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.
Accordingly, we do not express an opinion on the effectiveness of the City of Oak Park
Heights, Minnesota's internal control.
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 a 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. A significant deficiency is a deficiency,
or a combination of deficiencies, in internal control that is less severe than a material
weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control
that might be material weaknesses or significant deficiencies. Given these limitations, during
our audit we did not identify any deficiencies in internal control that we consider to be material
weaknesses. However, material weaknesses may exist that have not been identified.
4810 White Bear Parkway White Bear Lake, MN 55110 651.426.7000 651.426.5004 fax www.hlbtr.com
Equal Opportunity Employer 100 - Percent Employee -Owned
HLB Tautges Redpath, Ltd. is a member of HLB International, a world -wide network of independent accounting firms and business advisors.
Report on Internal Control over Financial Reporting
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 from 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 or other matters that
are required to be reported under Government Auditing Standards.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the City of Oak Park Heights, Minnesota's internal control or on compliance. This report is an
integral part of an audit performed in accordance with Government Auditing Standards in
considering the City of Oak Park Heights, Minnesota's internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
HLB TAUTGES REDPATH, LTD.
April 15, 2013