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October 7, 1992 <br />TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />Joel Hanson <br />City Clerk- Treasurer <br />City of Little Canada <br />515 Little Canada Road <br />Little Canada, MN 55117 <br />Dear Joel: <br />Enclosed are two copies of our standard Agreement for Auditing/Accounting Services for <br />1992/1993. This contract is similar to last year's contract except for rate changes <br />necessitated by general economic factors. <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 1992/1992 audit schedule and will be greatly <br />appreciated. If you have any questions, please don't hesitate to call. <br />Sincerely, <br />TAUTGES, REDPATH & CO., LTD. <br />a <br />David J. Mol, CPA <br />Page 60 <br />4810 White Bear Parkway While Bear Lake. Minnesota 55110 • 612'426 -7000 • FAX/426-5004 <br />