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• 9ABDO ABDO t EIICCKT R�' ! VIE 11 JJ�1 El S LLP Certified Public Accountants&Consultants ' 7241 Ohms Lane Suite 200 ' Minneapolis,MN 55439 ' INDEPENDENT AUDITORS'REPORT ON LEGAL COMPLIANCE ' Honorable Mayor and City Council City of Arden Hills,Minnesota We have audited the general purpose financial statements of the City of Arden Hills,Minnesota as of and for the year ended December 31,2000,and have issued our report thereon dated April 4,2001. We conducted our audit in accordance with generally accepted auditing standards of the United States and the provisions of the ' Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statute Sec.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 five main categories of compliance to be tested: contracting and bidding,deposits and investments,conflicts of interest,public indebtedness,claims and disbursements. Our study included all of the listed categories. The results of our tests indicate that for the items tested,the City complied with the material terms and conditions of applicable legal provisions. Further,for the items not tested,based on our audit and the procedures referred to above,nothing came to our attention to indicate that the City had not complied with such legal provisions. This report is intended solely for the information and use of the City Council,management and the Office of the State Auditor and is not intended to be and should not be used by anyone other than these specified parties. ! ald, 0, X ,LLY) ' April 4,2001 ABDO,EICK&MEYERS,LLP Minneapolis,Minnesota Certified Public Accountants i • -47- ' 612.835.9090 • Fax 612.835.3261