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.......... <br />41 <br />Certified Public Accountants and Consultants <br />REPORT ON COMPLIANCE WITH MINNESOTA <br />LEGAL COMPLIANCE AUDIT GUIDE FOR LOCAL GOVERNMENT <br />To the Honorable Mayor and <br />Members of the City Council <br />City of St. Anthony, Minnesota <br />We have audited the financial statements of the City of St. Anthony, Minnesota, as of and for <br />the year ended December 31, 2005 and have issued our report thereon dated April 7, 2006. <br />We conducted our audit in accordance with auditing standards generally accepted in the <br />United States of America and the provisions of the Minnesota Legal Compliance Audit Guide <br />for Local Government promulgated by the State Auditor pursuant to Minnesota Statutes <br />Section 6.65. Accordingly, the audit included such tests of the accounting records and such <br />other auditing procedures as we considered necessary in the circumstances. <br />The Minnesota Legal Compliance Audit Guide for Local Government covers seven <br />categories of compliance to be tested: contracting and bidding, deposits and investments, <br />conflicts of interest, public indebtedness, claims and disbursements, miscellaneous <br />provisions, and tax increment financing. Our study included all of the listed categories. <br />The results of our tests indicate that for the items tested, the City of St. Anthony, Minnesota <br />complied with the material terms and conditions of applicable legal provisions, except as <br />This report is intended solely for the information and use of the City of St. Anthony, <br />Minnesota's City council and management and is not intended to be, and should not be, used <br />by anyone other than these specified parties. <br />A14q7'e A 42C""041 DLI ?V4 <br />HLB TAUTGES REDPATH, LTD. <br />White Bear Lake,, Minnesota <br />April 7, 2006 <br />4810 White Bear Parkway White Bear Lake, Minnesota 55110 651 426 7000 651 426 5004 Fax www.hlbtr.com <br />1303 South Frontage Road Suite 13 Hastings, Minnesota 55033 651 480 4990 651 426 5004 Fax <br />HLB Tautges Redpath, Ltd. is a member of Im International, a world-wide organization of account- 95 and business advisors. <br />