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fvNo, WS RePOH <br />ANF'INSON, HOWRICKWN R CO. CERTIFIED PUBLIC: ACCOUNTANTS <br />Park National Bank Building a 5353 Wayzata Boulevard. Suite 410 a Minneapolis, Minnesota 55416 a 612-545 0421 <br />To the City Council. <br />City of Orono <br />Crystal Bay, Minnesota <br />tie have performed a special examination of certain accounting records of the <br />City of Orono as requested by the City Council and agreed upon in Our arrange- <br />ment letter dated September ], 1984. The purpose of the examination was to <br />determine to the extent practicable, the potential of irregularities, if any, in <br />.he City's finances. The examination was limited to only a search for obvious <br />signs of irregularities in the current accounting records. The results of our <br />axamination are summarized as follows: <br />a) Authorization of Sick Leave Comps nsa tion - <br />It appears that 600 hours of sick leave was added to a City employee's <br />payroll records in 1982 in addition to the normal annual accumulation of <br />sick leave. The total additional 600 hours increased sick leave earnings <br />by approximately $10,000. Documentation of the Council approval for this <br />compensation appears insufficient and was not verified farther by us. It <br />is for the Council to decide Whether this compensation is Proper. We <br />suggest that future actions of this nature be more clearly documented. <br />bl Payroll and General Disbursements - <br />Nothing came to Our attention in our testing of payroll and general dis- <br />bursementa that indicated irregularities. <br />c) Expense Vouchers - <br />Nothing came to our attention which indicated irregularities in Our <br />testing of employee expense vouchers. It was impractical to verify if <br />reimbursement. for luncheon meetings, ur similar expenses, were actually <br />for those activities. <br />d) City Receipts - <br />Receipt testing focused on accessibility of receipts to City employees. <br />It was determined that minimal testing Was necessary. Nothing came to <br />our attention which indicated irregularities. <br />Understandably, the City Council requested this examination to be completed <br />without delay. We therefore limited our examination to a quick datenminatlon of <br />obvious types of irregularities. New developments may appear as time elapses. <br />>fti ,Ann) WITH NATIONAL CM GAOIIP 6 MFMBFR FIRMS IN PBNICIPa1 CnWS <br />