06-28-1995 Council Agenda - Laserfiche WebLink

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TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS AUDITOR'S COMMENTS ON COMPLIANCE To the Board of Trustees Little Canada Firemen's Relief Association We have audited the financial statements of the Little Canada Firemen's Relief Association, as of and for the year ended December 31, 1994, and have issued our report thereon dated February 20, 1995. Our audit was made in accordance with generally accepted auditing standards; the provisions of the Minnesota Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Section 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Local Government covers three categories of compliance to be tested in audits of relief associations: deposits and investments, conflicts of interest, and relief associations. Our study included all of the listed categories. The results of our tests indicate that for the items tested, Little Canada Firemen's Relief Association complied with the material terms and conditions of applicable legal provisions. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the Little Canada Firemen's Relief Association had not complied with such legal provisions. This report is intended solely for the use of the Little Canada Firemen's Relief Association and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which is a matter of public record. Respectfully submitted, TAUTGES, REDPATH & CO., LTD. Certified Public Accountants ,d L1 February 20, 1995 4810 White Bear Parkway • White Bear Lake, Minn( Page 62 FAX/426 -5004 • Member of HLB International