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2014 Annual Financial Report
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2014 Annual Financial Report
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CITY OF CENTERVILLE, MINNESOTA <br />SCHEDULE OF FINDINGS AND RESPONSES <br />FOR THE YEAR ENDED DECEMBER 31, 2014 <br /> <br />Finding Description <br />2014-001 Public purpose expenditure <br /> <br />Condition: Our audit procedures include certain tests of the City’s compliance with specific statutes and rules. <br />During our tests we noted that the City Council approved a purchase for a painting for $296 and <br />presented it as a gift to the retiring City Administrator. <br /> <br />Criteria: According to Minnesota statutes section 15.46, in order for an expenditure of public funds to be <br />lawful it should meet two standards: 1.) There must be a public purpose for the expenditure and <br />2.) There must be specific or implied authority for the expenditure in statute or in the City’s charter. <br />Minnesota statutes do not provide the authority for employee recognition. <br /> <br />Cause: It appears the City Council did not adequately consider the lawful purpose statutes. <br /> <br />Effect: While the amount may be considered relatively minor, the expenditure does not meet the criteria for <br />a valid public expenditure and as a result the City is out of compliance with statutes. <br /> <br />Recommendation: We recommend the City Council review the public purpose guidelines to ensure expenditures meet <br />the above requirements. <br />Management response: <br /> <br />The Mayor and City Council members have, subsequently, reimbursed the City for the entire cost of the painting. <br /> <br />-83- <br /> <br />
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