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• AABDO <br /> ABDO <br /> w Jt:EICK& <br /> 4 4 _ MEYERS <br /> Certified Pulie Accountants & Caauhmus <br /> 7241 Ohms Lane <br /> Suite 200 <br /> Minneapolis, MN 55439 <br /> INDEPENDENT AUDITORS' REPORT ON LEGAL COMPLIANCE <br /> Honorable Mayor and City Council <br /> City of Centerville, Minnesota <br /> We have audited the general purpose financial statements of the City of Centerville, Minnesota as of and for the year ended <br /> December 31, 1999, and have issued our report thereon dated April 14, 2000. In our report, our opinion was qualified because the <br /> General Fixed Asset Account Group was not audited. <br /> We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minnesota Legal <br /> Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statute <br /> Sec. 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we <br /> considered necessary in the circumstances. <br /> The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested: <br /> contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements. Our study <br /> included all of the listed categories. <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 /> In accordance with Minnesota Statutes, section 574.26, the City is required to receive payment and performance bonds on <br /> contracts over $10,000. There was one contract during 1999 greater than $10,000 that the payment and performance <br /> bonds were not received. <br /> Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate <br /> that the City had not complied with such legal provisions. <br /> This report is intended solely for the use of the City Council, management others within the organization and the Office of the <br /> State Auditor and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report, <br /> which is a matter of public record. <br /> off , Wrote ' • j P <br /> April 14, 2000 ABDO, ABDO, EICK & MEYERS, LLP <br /> Minneapolis, Minnesota Certified Public Accountants <br /> -56- <br /> 612.835.9090 • Fax 612.8353261 <br />