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'ABDO SICK & Catif ed Public Acoountants & Comakaws 5201 Eden Avenue Suite 250 Edina, MN 55436 AUDITOR'S REPORT ON LEGAL COMPLIANCE Honorable Mayor and City Council City of Centerville, Minnesota We have audited the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Centerville, Minnesota (the City), as of and for the year ended December 31, 2012, which collectively comprise the City's basic financial statements and have issued our report thereon, dated March 20, 2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the State Auditor pursuant to Minnesota statute, section 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 Political Subdivisions covers seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, tax increment financing, and miscellaneous city provisions. Our study included all of the listed categories except that we did not test for compliance in tax increment financing because the City has not established a tax increment financing district. The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicable legal provisions. The purpose of this report is solely to describe the scope of our testing of compliance with certain provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions, and the result of that testing, and not to provide an opinion on the City's compliance with those provisions. Accordingly, this report is not suitable for any other purpose. 6L&&k,4M U? Marc 2 111 March 0, 2013 ABDO, EICK & MEYERS, LLP Minneapolis, Minnesota Certified Public Accountants 952.835.9090 • Fax 952.835.3261 _89 www.aemcpas.com 109