Other Auditor Reports 12/31/1999

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Was Lars nAllens- W e i s h a i r & Co., L L P .1C" DE i! PF D EFFECT Business Consultants • Certified Public Accountants INDEPENDENT AUDITOR'S REPORT ON LEGAL COMPLIANCE To the Honorable Mayor and City Council City of Lino Lakes, Minnesota We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota as of and for the year ended December 31, 1999, and have issued our report thereon dated June 14, 2000. We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Minnesota Legal Compliance Audit Guide for Local Govemment, promulgated by the Legal Compliance Task Force pursuant to Minn. Stat. §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 Govemment covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the listed categories. The results of our tests indicate that for the items tested the City of Lino Lakes, Minnesota complied with the material terms and conditions of applicable legal provisions, except as noted below. Finding: Minnesota Statute 471.345 subdivision 3 requires that for contracts issued over $25,000 the City retain all the bids received on file. For two of the contract items selected for testing, the bids received were not retained on file. Response: The City will retain bids received on file. Finding: Minnesota Statute 412.311 requires that for contracts over $25,000 a request for bids be published at least once in the official newspaper at least ten days in advance of the date for submission of bids. The request for bids for the Behm's Century Park playground equipment were not advertised in the official newspaper. Response: — The City will follow advertising requirements for all contracts. (3)