2014-04-09 CC Packet - Laserfiche WebLink

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INDEPENDENT AUDITOR’S REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor andCityCouncil City of Centerville, Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America, the financial statements of thegovernmental activities, the business-type activities, each major fund and the aggregate remaining fund information of theCity of Centerville, Minnesota (the City), as of and for the year endedDecember 31, 2013,and the related notes to the financial statements, and have issued our report thereon dated March 29, 2014. Minnesota Legal Compliance Audit Guide for Political Subdivisions The , promulgated by the State Auditor pursuant to Minnesota Statute§6.65, contains seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing.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. In connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with theprovisions Minnesota Legal Compliance Audit Guide for Political Subdivisions of the . However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the City’s noncompliance with the above referenced provisions. This report is intended solely for the information and use those charged with governance and management of the City and the State Auditor and is not intended to be and should not be used by anyone other than these specified parties. ABDO, EICK& MEYERS, LLP Minneapolis, Minnesota March 29, 2014