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b <br />• 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 bidding <br />2) deposits and investments <br />3) conflicts of interest <br />4) public indebtednc ss <br />5) claims and disbursement <br />6) other miscellaneous provisions <br />7) tax increment provisions <br />• One compliance finding in 2013: <br />— Lack of acceptance of donations <br /><opyright. (0701.4 tu.i3-rfla„e, r,(?dpath, nd. <br />HLB <br />TAUTGES REDPATH, LTD. <br />Certified Public Accountants <br />