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STATE OF MINNESOTA OFFICE OF THE STATE AUDITOR REBECCA OTTO STATE AUDITOR SUITE 500 525 PARK STREET SAINT PAUL, MN 55103-2139 (651) 296-2551 (Voice) (651) 296-4755 (Fax) state.auditor@state.mn.us (E-Mail) 1-800-627-3529 (Relay Service) Petitioners Members of the City Council City of Centerville Anoka County INTRODUCTION AND BACKGROUND Eligible voters from the City of Centerville petitioned the Office of the State Auditor (OSA) to examine the books, records, accounts, and affairs of the City in accordance with Minn. Stat. S 6.54 for the period January I, 2005, through December 31, 2008. The City is a public corporation and part of the State of Minnesota's general and uniform system of cities. The elected City Council is responsible for the care, management, and control of the City. A City Administrator is employed by the Council and is responsible for administrative duties. The City's financial statements are audited annually by an independent audit firm. The OSA has completed its examination into the concerns identified by the petitioners of the City. The objectives of the engagement were to address the concerns of, and to answer the questions raised by, the petitioners. Where applicable and appropriate, we make recommendations to the City in this report. Minn. Stat. S 6.54 allows the OSA, in the public interest, to confme the scope of the examination to less than that requested by the petition. Communications with the Chief Petitioner assisted us in developing an understanding of the petitioners' areas of interest or concern. We established that some of the issues raised were not within the scope of this review. Page I J1:l.... Recycled paper with a minimum of ~ J 5% posr-consumer wasle An Equal Opportunity Employer