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ABDO EICK & ME l RS LLP ce r fted Publk Accounwnts&Cmaidtaw INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor and City Council City of Centerville,Minnesota We have audited, in accordance with auditing standards generally accepted in the United States of America,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 31,2014,and the related notes to the financial statements, and have issued our report thereon dated March 26,2015. The Minnesota Legal Compliance Audit Guide for Political Subdivisions, 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 the provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions, except as noted on the Schedule of Findings and Responses as finding 2014-001. However,our audit was not directed primarily toward procedures,other matters may have come to our attention regarding the City's noncompliance with the above referenced provisions.Accordingly,had we performed additional procedures,other matters may have come to our attention regarding the City's noncompliance with the above referenced provisions. The City's response to the finding identified in our audit is described in the accompanying Schedule of Findings and Responses.The City's response was not subjected to the auditing procedures applied in the audit of the financial statements and,accordingly,we express no opinion on them. 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. OL& &�, f W� �, ABDO,EICK&MEYERS,LLP Minneapolis,Minnesota March 26,2015 5201 Eden Avenue,Suite 250 Edina,MN 55436 952 835.9090 1 Fax 952.835.3261 -g 1-