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<br /> <br />Certifwl Public AccoUJltants & Consultants <br /> <br />DRAFT <br /> <br />. <br /> <br />Grandview Square <br />5201 Eden Al'cnue <br />Suite 370 <br />Edina, MN 55436 <br /> <br />i _ <br /> <br />.....,....., <br /> <br />I <br /> <br />REPORT ON MINl\1ESOT A LEGAL COMPLiANCE <br /> <br />Honorable Mayor and Council <br />City of Arden Hills, Minnesota <br /> <br />We have audited the financial statements of the governmental activities, the busjness-t)lJc activities, each major fun~ and the <br />aggregate remaining fund infonuation of the City of Arden Hills, Minnesota (the City) as of and for the ycar ended <br />December 31,2005, which collectively comprise the City's basic frnanciaJ statements and have issued our report thereon dated <br />April 14, 2006. <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the <br />provisions of the Minnesota Legal Compliance Audit Guide for Local GoVe17lment, promulgated by the Minnesota Office of tbe <br />State Auditor pursuant to Minnesota st.atute 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 />. <br /> <br />Ibe Minnesota Legal Compliance Audit Guide jor Local Government covers six. main categories of compliance to be tested: <br />contracting and bidding, deposits and investments, conflicts of interest, pubiic 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 schedwe of [mdings and questioned costs on the following page. <br /> <br />This report is intended solely for the infonnation and use oftbe Council, management, others within the City and the Minnesota <br />Office of the State Auclitor, and is not intended to be and should not be used by anyone other than these specified parties. <br /> <br />April 14, 2006 <br />Minneapolis, Minnesota <br /> <br />ABDO, ElCK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />. <br /> <br />-55- <br /> <br />952.835.9090 .. Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />