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DATE <br />City of <br />Address <br />City, State Zip <br />Dear <br />The 1984 Management Report and Recommendations included a section regarding <br />Minnesota Statute 471.87 (Public Officers, Interests in Contract; Penalty). <br />This statute not a new statute. The legislature however, has directed the State <br />Auditor to issue guidelines for auditors of local government to test various <br />aspects of legal compliance. This legislation is effective for 1985 and future <br />years. Our company has routinely tested many aspects of legal compliance in our <br />standard approach to audit engagements. <br />Testing for MS 471.87 will be more efficient if the City maintains a system of <br />documenting compliance with the statute. We recommend that the City maintain a <br />file of "Letters of Representation" signed by all public officials stating that <br />the official is aware of the statute section and has no conflict or potential <br />conflicts with the statute. This letter should be signed by all elected <br />officials, appointed officials, commission members and employees who may <br />influence "any sale, lease or contract" of the City. The term "public official" <br />may be interpreted to exclude certain groups listed above. Requiring all such <br />positions to sign off on a letter of representation however, provides the City <br />with a greater degree of assurance. <br />Attached please find a sample letter of representation which may be used by your <br />City. We recommend that the form be signed at least annually. <br />If you have questions or need additional. information, please advise. <br />a Cif 7 l <br />Sincerely, IC CI <br />VOTO, REARDON, TAUTGES & CO., LTD. <br />Robert G. Tautges, CPA <br />RGT /1.11 <br />Enclosure <br />cc: Correspondence File <br />