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VOTO, TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Birch Lake Professional Building • 1310 E. Hwy. 96 • White Bear Lake, MN 55110 • Fax (612) 426 -5004 <br />• Phone (612) 426 -3263 <br />September 8, 1989 <br />Annette Freeman <br />Deputy Clerk <br />City of Little Canada <br />515 Little Canada Road <br />Little Canada, MN 55117 <br />Dear Annette: <br />ROIR Ri I. voro. (PA <br />ROR1:RT G. TA4r( ;ES. CP,A <br />IAMES S. RE UB\I ILI. t'I',\ <br />O. KENNI 11I GIORCP_ CP,A <br />D.1v[U 1 .'0.11.. 11'd <br />Enclosed are two copies of our standard Agreement for Auditing/Accounting Services for <br />1989/1990. This contract is similar to last year's contract except for rate changes <br />necessitated by general economic factors. Rates have increased an average of 5 %. <br />Similar to last year's contract, Section VII relates to the Federal Single Audit Act of 1984. <br />The federal law requires that the City have an Annual Federal Compliance Audit if the City <br />receives greater than $100,000 of federal grants or aids per year. The City may elect to <br />have individual program audits or a Federal Single Audit if federal aid exceeds $25,000 and <br />does not exceed $100,000. Please advise our office of your expected level of federal aid so <br />that we may plan for an expanded scope of audit as may be required. <br />Upon the approval of this agreement by your Council and execution, please return one <br />copy to our office and retain the other copy for your files. Your early consideration of this <br />contract will assist us in preparing our 1989/1990 audit schedule and will be greatly <br />appreciated. If you have any questions, please don't hesitate to call. <br />Sincerely, <br />VOTO, TAUTGES, REDPATH & CO., LTD. <br />Robert J. Voto, CPA <br />Page 22 <br />MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • PRIVATE COMPANIES PRACTICE SECTION <br />MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS <br />MUNICIPAL FINANCE OFFICERS ASSOCIATION • MINNESOTA ASSOCIATION OF SCHOOL, BUSINESS OFFICIALS <br />