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<br />Honorable Mayor and City Council <br />City of Centerville, Minnesota <br />We have audited the financial statements of the governmental activities, the business-type activities, each major fund and the <br />aggregate remaining fund information of the City of Centerville, Minnesota (the City), as of and for the year ended <br />December 31, 2012, which collectively comprise the Citys basic financial statements and have issued our report thereon, dated <br />March 20, 2013. <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the provisions <br />of the Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the State Auditor pursuant to Minnesota <br />statute, section 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 />The Minnesota Legal Compliance Audit Guide for Political Subdivisions covers seven categories of compliance to be tested: <br />contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, tax increment <br />financing, and miscellaneous city provisions. Our study included all of the listed categories except that we did not test for compliance <br />in tax increment financing because the City has not established a tax increment financing district. <br />The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicable legal <br />provisions. <br />The purpose of this report is solely to describe the scope of our testing of compliance with certain provisions of the Minnesota Legal <br />Compliance Audit Guide for Political Subdivisions, and the result of that testing, and not to provide an opinion on the City's <br />compliance with those provisions. Accordingly, this report is not suitable for any other purpose. <br /> <br />March 20, 2013 ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota Certified Public Accountants <br /> <br /> <br /> <br /> <br />-89- <br />