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HomeMy WebLinkAboutFederal Financial Assistance 12/31/1991CITY OF LINO LAKES, MINNESOTA FEDERAL FINANCIAL ASSISTANCE FOR THE YEAR ENDED DECEMBER 31, 1991 AND REPORTS OF INDEPENDENT CER rik.iED PUBLIC ACCOUNTANT CITY OF LINO LAKES, MINNESOTA TABLE OF CONTENTS Page No. Independent Auditors Report on the Internal Control Structure in Accordance With Government Auditing Standards 1 — Independent Auditor's Report on the Internal Control Structure Iiimr Used in Administering Federal Financial Assistance Programs 3 Independent Auditor's Report on Compliance With General Requirements Applicable to Federal Financial Assistance Programs 6 Independent Auditor's Report on Compliance With Requirements — Applicable to Nonmajor Federal Financial Assistance Program Transactions Independent Auditor's Report on Supplementary Information - Schedule of Federal Financial Assistance Schedule of Federal Financial Assistance Woo 7 8 9 Compliance Report Based on an Audit of General Purpose Financial Statements Performed in Accordance With — Government Auditing Standards 10 Schedule of Findings and Questioned Costs 15 TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor's Report on the Internal Control Structure in Accordance with Government Auditing Standards To the Honorable Mayor and Members of the 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, 1991, and have issued our report thereon dated March 27, 1992. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. In planning and performing our audit of the general purpose financial statements of the City of Lino Lakes, Minnesota, for the year ended December 31, 1991, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control structure. The management of the City of Lino Lakes, Minnesota, is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projections of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. For the purpose of this report, we have classified the significant internal control structure policies and procedures in the following categories; receivables, cash receipts, billings, cash disbursements, accounts payable and payroll. For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk. 4810 White Bear Parkway • White Bear Lake. Minnesota 55110 • 612/426 -7000 • FAX/426-5004 Vow We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements. The City does not maintain complete accounting controls over quantities and costs of property and equipment. This affects the control and accountability function of property and equipment of the City. Additionally, a portion of the accounting functions are performed by a single employee. Ideal conditions call for segregation of duties to establish a system of internal testing of procedures performed. A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose fmancial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However we believe none of the reportable conditions described above is a material weakness. This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal Cognizant Audit Agency. This restriction is not intended to limit the distribution of this report, which is a matter of public record. TAUTGES, REDPATH & CO., LTD. Certified Public Accountants June 24, 1992 IMP Vows TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor's Report on the Internal Control Structure Used in Administering Federal Financial Assistance Programs To the Honorable Mayor and Members of the 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, 1991, and have issued our report thereon dated March 27, 1992. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A -128, Audits of State and Local Governments. Those standards and OMB Circular A -128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. In planning and performing our audit for the year ended December 31, 1991, we considered the City's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the City's general purpose financial statements. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to federal financial assistance programs. We have addressed policies and procedures relevant to our audit of the general purpose financial statements in a separate report dated March 27, 1992. The management of the City of Lino Lakes, Minnesota is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. -3- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering federal financial assistance programs in the following categories: General Requirements: Political Activity Civil Rights Cash Management Relocation Assistance and Real Property Acquisition Federal Financial Reports Allowable Costs/Cost Principles Drug -Free Workplace Act Administrative Requirements Specific Requirements: Types of Services Eligibility Reporting Special Tests and Provisions For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. During the year ended December 31, 1991, the City of Lino Lakes, Minnesota had no major federal financial assistance programs and expended 91.96% of its total federal financial assistance under the Community Development Block Grant Nonmajor Federal Financial Assistance Program. We performed tests of controls, as required by OMB Circular A -128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we have considered relevant to preventing or detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for reimbursements that are applicable to the aforementioned nonmajor program. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the City's ability to administer federal financial assistance programs in accordance with applicable laws and regulations. The City does not maintain complete accounting controls over quantities and costs of property and equipment. This affects the control and accountability function of property and equipment of the City. Additionally, a portion of the accounting functions are performed by a single employee. Ideal conditions call for segregation of duties to establish a system of internal testing of procedures performed. A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. WNW Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe none of the reportable conditions described above is a material weakness. This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal Cognizant Audit Agency. This restriction is not intended to limit the distribution of this report, which is a matter of public record. �„�, Raeifre,4 f4. eta. TAUTGES, REDPATH & CO., LTD. Certified Public Accountants June 24, 1992 INEMP Inmior TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor's Report on Compliance with General Requirements Applicable to Federal Financial Assistance Programs To the Honorable Mayor and Members of the 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, 1991, and have issued our report thereon dated March 27, 1992. We have applied procedures to test the City of Lino Lakes, Minnesota's compliance with the following requirements applicable to its federal financial assistance programs, which are identified in the schedule of federal financial assistance, for the year ended December 31, 1991. The general requirements tested were: Political Activity Civil Rights Cash Management Federal Financial Reports Relocation Assistance and Real Property Acquisition Allowable Costs/Cost Principles Administrative Requirements Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the City of Lino Lakes, Minnesota's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that the City of Lino Lakes, Minnesota had not complied, in all material respects, with those requirements. However, the results of our procedures disclosed immaterial instances of non - compliance with those requirements, which are described in the accompanying schedule of findings and questioned costs. This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal Cognizant Audit Agency. However, this report is a matter of public record and its distribution is not limited. -r,•44e /6+04 4/Z TAUTGES, REDPATH & CO., LTD. Certified Public Accountants June 24, 1992 -6- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor's Report on Compliance With Requirements Applicable to Nonmajjor Federal Financial Assistance Program Transactions To the Honorable Mayor and Members of the 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, 1991, and have issued our report thereon dated March 27, 1992. In connection with our audit of the general purpose financial statements of the City of Lino Lakes, Minnesota, and with our consideration of the City of Lino Lakes, Minnesota's control structure used to administer federal financial assistance programs, as required by Office of Management and Budget Circular A -128, "Audits of State and Local Governments," we selected certain transactions applicable to certain nonmajor federal financial assistance programs for the year ended December 31, 1991. As required by Circular A -128, we have performed auditing procedures to test compliance with the requirements governing the allowability of services and program expenditures that are applicable to those transactions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the City of Lino Lakes Minnesota's compliance with these requirements. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the City of Lino Lakes, Minnesota had not complied, in all material respects, with those requirements. However, the results of our procedures disclosed immaterial instances of non - compliance with those requirements, which are described in the accompanying schedule of findings and questioned costs. This report is intended for the information of the City of Lino Lakes, Minnesota and the Federal Cognizant Audit Agency. However, this report is a matter of public record and its distribution is not limited. w7,40,a2 f/e Lf1. TAUTGES, REDPATH & CO., LTD. Certified Public Accountants June 24, 1992 -7- 4810 White Bear Parkway • White Bear Lake. Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor's Report on Supplementary Information - Schedule of Federal Financial Assistance To the Honorable Mayor and — Members of the City Council City of Lino Lakes, Minnesota WNW We have audited the general purpose financial statements of the City of Lino Lakes, Minnesota, for the year ended December 31, 1991, and have issued our report thereon dated March 27, 1992. These general purpose financial statements are the responsibility of the City of Lino Lakes, Minnesota's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. — We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit was made for the purpose of forming an opinion on the general purpose financial — statements of the City of Lino Lakes, Minnesota, taken as a whole. The accompanying schedule of federal financial assistance is presented for purposes of additional analysis and is not a required part of the general purpose financial statements. The information in that schedule has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. TAUTGES, REDPATH & CO., LTD. — Certified Public Accountants WM June 24, 1992 -8- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 CITY OF LINO LAKES , MINNESOTA SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE For The Year Ended December 31, 1991 Catalog # Accrued Accrued Federal Funding Source/ Federal Revenue at Revenue at Pass Through Agency / Domestic January 1, Revenue December 31, Program Title Assistance 1991 Recognized Expenditures 1991 �- U.S. Department of Housing and Urban Development: Anoka County: Community Development Block Grant - Entitlement Grant U.S. Department of Transportation: Anoka County State and Community Highway Safety (A.T.A.C.) Total Federal Assistance 14.219 $3,280 $44,736 $44,736 $3,450 20.600 0 3,909 3,909 0 $3,280 $48,645 $48,645 $3,450 TAUTGES, REDPATH & CO., LTD. CERTIFIED PUBLIC ACCOUNTANTS Compliance Report Based on an Audit of General. Purpose Financial Statements Performed is Accordance with Government Auditing Standards, To the Honorable Mayor and Members of the 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, 1991 and have issued our report thereon dated March 27, 1992. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. Compliance with laws, regulations, contracts, and grants applicable to the City of Lino Lakes, Minnesota, is the responsibility of the City's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grants. However, our objective was not to provide an opinion on overall compliance with such provisions. The results of our tests indicated that, with respect to the items tested, the City of Lino Lakes, Minnesota complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the City of Lino I akes, Minnesota had not complied, in all material respects, with those provisions. However, the results of our procedures disclosed immaterial instances of non- compliance with those requirements, which are described in the accompanying schedule of findings and questioned costs. The Minnesota Legal Compliance Audit Guide for Local Government 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 above 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 described in this letter. -10- 4810 White Bear Parkway • White Bear Lake, Minnesota 55110 • 612/426 -7000 • FAX /426 -5004 _ City of Lino Lakes, Minnesota Legal Compliance Report FINDING: — CONDITION: law CRITERIA: Untimely Reporting of Outstanding Obliations to County Auditor On or before February 1st of each year, the City of Lino Lakes, Minnesota is required to report to the County auditor the total amount of outstanding obligations as of December 31st of the preceding year. The City of Lino Lakes, Minnesota filed this report on February 19, 1992. Minnesota Statute 471.70 reads as follows: 471.70 REPORTING OF OBLIGATIONS BY CITIES, TOWNS, SCHOOL DISTRICTS, AND BODIES CORPORATE AND POLITIC. For the purposes of this section "municipality" means a city, however organized; a school district, however organized; a town; or any other body corporate and politic created under Minnesota law. An "obligation" as used in this section means an obligation as defined in chapter 475. On or before February first each year, it shall be the duty of the principal accounting officer of each municipality to report to the auditor of each county in which such municipality is situate, the total amount of outstanding obligations, and the purpose for which issued as of December 31 of the preceding year. Such report shall be kept by the auditor of each county in a suitable record. On March first each year, it shall be the duty of the auditor of each county to report to the state auditor of such obligations as reported to the county auditor by the principal accounting officer of the municipality, together with the amount and character of all outstanding obligations issued by the county. RECOMMENDATION: We recommend that the City file this report on a timely basis in future years. w WIN tamo Immo City of Lino Lakes, Minnesota Legal Compliance Report FINDING: CONDITION: CRITERIA: Lack of Endorsement on Claims The City does not employ a claim system. This is not uncommon for Minnesota cities. There is a statutory requirement which outlines the disbursing process and refers to approvals based on a claim system. The City does not have alternate approval mechanisms which provide reasonable assurances that authorized amounts are disbursed. The lack of claim procedures as referred to in Minnesota statutes may be considered noncompliance with statutes. Minnesota Statute 412.271 reads in part as follows: 412.271 DISBURSEMENTS. Subd. 3. Endorsement on claims. The clerk shall endorse on each claim required to be audited by the council the word "disallowed" if such be the fact, or, "allowed in the sum of $ ," if approved in whole or in part, specifying in the latter case the items rejected. Each order shall be so drawn that when signed by the treasurer in an appropriate space, it becomes a check on the city depository. Such order -check may have printed on its reverse side, above the space for endorsement thereof by the payee, the following statement: "The undersigned payee, in endorsing this order - check, declares that the same is received in payment of a just and correct claim against the city of , and that no part of such claim has heretofore been paid." When endorsed by the payee named in the order - check, such statement shall operate and shall be deemed sufficient as the required declaration of the claim. Any order presented to the treasurer and not paid for want of funds shall be so marked and paid in the order of its presentation with interest from the date of presentation at the rate of five percent or such lower rate as is fixed by the council prior to its issuance. RECOMMENDATION: Our office has requested clarification of this issue from the Office of the State Auditor regarding the applicability of the MS 412.271. Pending the result of this request, we will advise the City of required corrective actions (if any). The 1988 Minnesota State legislative session had proposed legislation (as an add on provision) to amend the preceding statute. The add on provision, however, was eliminated and may be considered in future sessions. _ City of Lino Lakes, Minnesota Legal Compliance Report FINDING: — CONDITION: Now Immo CRITERIA: Deficiencies in Collateral for Deposits At July 31, 1991 and December 31, 1991, the amount of collateral required on City deposits was $972,748 and $1,393,524, respectively. The market value of collateral provided on July 31, 1991 was $900,000, resulting in a deficiency of $72,748. The market value of collateral provided on December 31, 1991 was $1,220,000, resulting in a deficiency of $173,524. Minnesota Statute 118 provides certain specific collateral requirements for deposits as follows: 118.01 DEPOSITORY BONDS AND COLLATERAL. Subdivision. 1. Any bank, trust company or thrift institution authorized to do business in this state may, in lieu of the corporate or personal surety bond required to be furnished to secure deposited funds, deposit with the custodian of the funds as collateral security, notes secured by first mortgages of future maturity, upon which interest is not past due, on improved real estate free from delinquent taxes, within the county wherein the depository is located, or within counties immediately adjoining the county in the State of Minnesota, the obligations which are legally authorized investments for debt service funds under section 475.66, subdivision 3, and qualified state or local government obligations acceptable to the treasurer or chief financial officer. Qualified obligations must be general obligations rated "A" or better by Moody's Investors Service, Inc. or Standard & Poor's Corporation. Subd. 2. Except for notes secured by first mortgages of future maturity, the total in amount of the collateral computed at its market value shall be at least ten percent more than the amount on deposit at the close of the business day, in excess of any insured portion, which would be permitted if a corporate or personal surety bond were furnished. The total amount of collateral consisting of notes secured by first mortgages of future maturity computed at its market value shall be at least 40 percent more than the amount on deposit at the close of the business day, in excess of any insured portion, which would be permitted if a corporate or personal surety bond were furnished. The depository may furnish both a bond and collateral aggregating the required amount. — RECOMMENDATION: lows The City has amended collateral procedures in 1992. We recommend that the City continue efforts to improve the collateral system and maintain compliance with MS 118. Immo City of Lino Lakes, Minnesota Legal Compliance Report 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 City of Lino Lakes, Minnesota had not complied with such legal provisions. This report is intended solely for the use of the City of Lino Lakes, Minnesota and the Federal Cognizant Audit Agency 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, -1..:4e., 1-ere../4 /4 ,e 2 TAUTGES, REDPATH & CO., LTD. Certified Public Accountants June 24, 1992 MEND FINDING: CONDITION: CRITERIA: Schedule of Findings and Questioned Costs A Review of an Appraisal For Property Acquisition Was Not Obtained. At the time the acquisition of the property was started it was not known that Community Development Block Grant funds would be utilized. The City obtained an appraisal for the property but the appraisal has not been reviewed by a qualified review appraiser. 49 CH( Part 24 Uniform Relocation Assistance and Real Property Acquisition Regulations for Federal and Federally Assisted Programs; Final Rule and Notice reads in part as follows: 24.104 Review of appraisals. The Agency shall have an appraisal review process and, at a minimum: (a) A qualified reviewing appraiser shall examine all appraisals to assure that they meet applicable appraisal requirements and shall, prior to acceptance, seek necessary corrections or revisions. (b) If the reviewing appraiser is unable to approve or recommend approval of an appraisal as an adequate basis for the establishment of the offer of just compensation, and it is determined that it is not practical to obtain an additional appraisal, the reviewing appraiser may develop appraisal documentation in accordance with §24.103 to support an approved or recommended value. (c) The review appraiser's certification of the recommended or approved value of the property shall be set forth in a signed statement which identifies the appraisal reports reviewed and explains the basis for such recommendation or approval. Any damages or benefits to any remaining property shall also be identified in the statement. RECOMMENDATION: As of the date of this report the City is in the process of negotiating a purchase price with the property owner. We recommend that the City obtain a review of the appraisal prior to the purchase of the property. CITY'S RESPONSE: The City has requested that the Anoka County Assessor's office review the City's appraisal of the property.