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• Required by Minnesota Statute <br />§6.65. <br />• OSA established a task force to <br />develop audit guide for legal <br />compliance. <br />• Audit guide covers seven categories <br />1) contracting and bAding <br />2) deposit and investments <br />conf`i <br />Hess <br />ns and is us semen. <br />or ml ' eou provis <br />rovisions <br />• No compliance findings in 2012. <br />Copyright ©2013111B Tautpes Redpath, Ltd. <br />HLB <br />TAUTGES REDPATH, LTD. <br />Certified Public Accountants <br />