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<br />I <br /> <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />Ie <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br />I- <br /> <br />I <br /> <br /> <br />Certified PUblic .4ccoumams & ConsullanlJ <br /> <br />7241 Ohms lane <br /> <br />Suite 200 <br /> <br />Minneapolis. MN 55439 <br /> <br />INDEPENDENT AUDITOR'S REPORT ON LEGAL COMPLIANCE <br /> <br />Honorable Mayor and City Council <br />City of Arden Hills, Minnesota <br /> <br />We have audited the general purpose financial statements ofthe City of Arden Hills, Minnesota as of and for the year ended <br />December 31, 1998, and have issued ourreport thereon dated April 8, 1999. <br /> <br />We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minnesota LegaJ <br />Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statute <br />Sec. 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we <br />considered necessary in the circumstances. <br /> <br />The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested: <br />contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements. Our <br />study included all of the listed categories. <br /> <br />The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicahle <br />legal provisions. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our <br />attention to indicate that the City had not complied with such legal provisions. <br /> <br />This report is intended solely for the use of the City Council, management and the Office of the State Auditor and should not be <br />used for any other purpose. This restriction is not intended to limit the distribution of this report, which is a matter of public <br />record. <br /> <br />April 8, 1999 <br />Minneapolis, Minnesota <br /> <br />r <br />ClInL> J o..vk} fuh ~ m~ JlI' <br /> <br />ABDO, ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />-52- <br /> <br />612.835.9090 . F~ 612.835.3261 <br />