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A N o C O M P A N V <br />MINNESOTA LEGAL COMPLIANCE REPORT <br />To the Honorable Mayor and <br />Members of the City Council <br />City of St. Anthony, Minnesota <br />We have audited, in accordance with auditing standards generally accepted in the United States <br />of America, and the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States, the financial statements of the <br />governmental activities, the business -type activities, each major fund, and the aggregate <br />remaining fund information of the City of St. Anthony, Minnesota, as of and for the year ended <br />December 31, 2014 and the related notes to the financial statements, and have issued our report <br />thereon dated June 4, 2015. <br />The Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the <br />State Auditor pursuant to Minnesota Statutes Section 6.65, contains seven categories of <br />compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, <br />public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment <br />financings. Our audit considered all of the listed categories. <br />In connection with our audit, nothing came to our attention that caused us to believe that the City <br />of St. Anthony, Minnesota failed to comply with the provisions of the Minnesota Legal <br />Compliance Audit Guide for Political Subdivisions. However, our audit was not directed <br />primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed <br />additional procedures, other matters may have come to our attention regarding the City of St. <br />Anthony, Minnesota's noncompliance with the above referenced provisions. <br />The purpose of this report is solely to describe the scope of our testing of compliance and the <br />results of that testing, and not to provide an opinion on compliance. Accordingly, this <br />communication is not suitable for any other purpose. <br />REDPATH AND COMPANY, LTD. <br />St. Paul, Minnesota <br />June 4, 2015 <br />4810 White Bear Parkway, St. Paul, MN, 55110 651.426.7000 www.redpathcpas.com <br />