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<br /> <br />Grandview Square <br />5201 Eden Avenue <br />Suite 370 <br />Edina, MN 55436 <br /> <br />REPORT ON MINNESOTA LEGAL COMPLIANCE <br /> <br />Honorable Mayor and City Council <br />City of Centerville, Minnesota <br /> <br />We have audited the financial statements of the City of Centerville, Minnesota as of and for the year ended December 31,2003, <br />and have issued our report thereon dated February 6, 2004. <br /> <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the <br />provisions of the Minnesota Lel!:al Compliance Audit Guide for Local Government, promulgated by the Minnesota Office of the <br />State Auditor pursuant to Minnesota statute, section 6.65. Accordingly, the audit included such tests of the accounting records <br />and such other auditing procedures, as we considered necessary in the circumstances. <br /> <br />The Minnesota Legal Compliance Audit Guide for Local Government covers six main categories of compliance to be tested: <br />contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements and <br />miscellaneous provisions. Our study included all of the listed categories. <br /> <br />The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicable <br />legal provisions except as noted below: <br /> <br />Public Purpose Expenditures <br /> <br />In accordance with Minnesota Attorney General opinion 59a-22, Nov 23, 1966, cities are to refrain from paying for <br />employee social events and paying for flowers for a staff member who is ill or has lost a family member. During <br />2003, the City Council authorized the use of City funds for an employee social event and for flowers. It appears the <br />payment for this event does not meet the public pmpose standard established by the Attorney General opinion. <br /> <br />This report is intended solely for the information and use of the City Council, management and the Minnesota Office of the State <br />Auditor and is not intended to be and should not be used by anyone other than these specified parties. <br /> <br />Q.bdo, 5'cl)~~, LLP <br /> <br />February 6, 2004 <br />Minneapolis, Minnesota <br /> <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />-47- <br /> <br />952.835.9090 · Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />