Agenda Packets - 1986/01/22 - Laserfiche WebLink

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Legal Compliance 12/li/ This Legal Compliance audit guide was adapted from the quide prepared by the uff1 ' of the State Auditor for use with Cltles. Most notable changes are the addition o• �•.— Items relating to the special assessment process and property axes, ano the delaz. Of items which relate exclusively to Counties, Townships, and Cities. This guide is divided into specific sections and presented in checklist fore to aemimt the auditor in verification of statutory compliance. Under each section, except for the initial question establishing the transaction covered by the topics heading and emspt wnere the asp ianation of a green question Indicates otherwise, all questions should be answered to the affireative. A nags u . answer iedtcatev compliance problems, and the user of the checklist 1a alrected to the statutory section indicated on the left-hand side of the page. if of tar sxamin+ nation of the appropriate statute, the auditor using this sanual is still unsure an to whether there has been legal compliance, he or she should check with legal couns,. before rendering the opinion on compliance rintalned at the and ut each section. AUDITOR'S COMMENTS ON COMPLIANCE Following the last compliance checklist, there are two fore letters, one of which : to be completed by the auditor following his or het completion of the flea complia,•- sections. These form or the lanquaqe from These forma must be part of the report issuing from the audit of a goverment„'. subdivision. PRLPARATION Of MINUTES Auditing for legal compliance will of necessity require a review of the minutes of the governing body. In many instances the minutes will be inadequare histories of the eaa tiny. lr,—..,ITew- w hove therefore deemed it appropriate to Srclude in this menual n discussion of Minutes, sc tnat in those instances where the mlr,utes are substandard, audlturs can provide a stwndard to assist clients In the future recording of meeting minutes. Itlnutes may be defined as a recora of the proceedings or a deliberative body. tlh i.r they must specifically Identify the actions tak+n by the body they AosJ not ru-ord the disc'usslons of the members and others preliminary thereto. At the barest Animus, the minutes mist '.nclude the lnforsation required by Minn. Scat. { e71.70: (Open Meeting Law), unless such informetion it recorded elsewhere. Subdivision I o- the etatute provides, In pert: -I-