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<br /> <br />[] <br /> <br />n <br /> <br />n <br /> <br />n <br /> <br />1-1. <br />1 <br /> <br />IJ <br />[~ <br /> <br />[1 <br />> <br /> <br />u <br /> <br />n <br /> <br />[; <br /> <br />t: <br /> <br />r' <br />L <br /> <br />. <br /> <br /> <br />11 Civic Center Plaza <br />Suite 300 <br />P.O. Box 3]66 <br />Mankato, MN 56002-3166 <br /> <br />REPORT ON MINNESOTA LEGAL COMPLIANCE <br /> <br />Honorable Mayor and Council <br />City of Arden Hills <br />Arden Hills, Minnesota <br /> <br />We have audited the [mandaI statements of the City of Arden Hills, Minnesota (the City) as of and for the year ended <br />December 31, 2004, and have issued our report thereon dated March 24, 2005, <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of Aroerica and the <br />provisions of the Minnesota Legal Compliance A udit Guide for Local Government, promulgated by the Minnesota Office of the <br />State Auditor pursuant to Minnesota statute 6.65, Accordingly, the audit included such tests of the accounting records and such <br />other auditing procedures as we considered necessary in the circumstances, <br /> <br />The Minnesota Legal Compliance Audit Guide for Local Government covers six main categories of compliance to be tested: <br />contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements and <br />miscellaneous provisions, Our 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 applicable <br />legal provisions, except as described in the Schedule of Finding on the following page. <br /> <br />This report is intended solely for the information and use of the Council, management and the Minnesota Office of the State <br />Auditor, and is not intended to be and should not be used by anyone other than these specified parties, <br /> <br />DRAFT <br /> <br />March 24, 2005 <br />Minneapolis, Minnesota <br /> <br />ABDO, ElCK & MEYERS, UP <br />Certified Public Accountants <br /> <br />-5]- <br /> <br />507.625.2727 . Fa:JI 507.388.9139 <br /> <br />wv,"w.aemcpas.com <br />