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<br /> I AffX) <br /> I. ~ <br /> CamREn PuIll.lC An:X'XJI'.,'TANTS <br /> I A."Ill G'lNSULTANn> <br /> I <br /> I INDEPENDENT AUDITOR'S REPORT ON LEGAL COMPLIANCE <br /> I <br /> I Honorable Mayor and City Commission <br /> City of Arden Hills, Minnesota <br /> I We have audited the general purpose financial statements of the City of Arden Hills, Arden Hills, Minnesota as of <br /> and for the year ended December 31, 1996, and have issued our report thereon dated April 10, 1997. <br /> I We conducted our audit in accordance with generally accepted auditing standards and the provisions of the <br /> Minnesota Lei'!i Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force <br /> pursuant to Minnesota Statute Sec. 6.65. Accordingly, the audit included such tests of the accounting records and <br /> such other auditing procedures as we considered necessary in the circumstances. <br /> I . The Minn...ota 1.el!'a1 ('"""nliance Audit Guide for Local Government covers. five main categories of compliance to <br /> be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness and claims <br /> I and disbursements. Our study included all of the listed categories. <br /> The results of our tests indicate that for the items tested, the City of Arden Hills, Minnesota complied with the <br /> I material terms and conditions of applicable legal provisions. Further, for the items not tested, based on our audit <br /> and the procedures referred to above, nothing came to our attention to indicate that the City of Arden Hills, <br /> Minnesota had not complied with such legal provisions. <br /> I This report is intended solely for the use of the Council, management and the Office of the State Auditor and should <br /> not be used for any other purpose. This restriction is not intended to limit the distribution of this report, which is a <br /> matter of public record. <br /> I I , <br /> I C!ht,/ ~ €;~ <br /> April 10, 1997 ABDO, ABOO & EICK <br /> Minneapolis, Minnesota Certified Public Accountants <br /> I <br /> I <br /> I . <br /> I -44- <br />