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PANNELL
<br />KERR
<br />FORMR
<br />Certified Public Accountants
<br />4. •*,*. NeNonal Bank Bldg
<br />5353 Wayzata Boulevard
<br />Minneapolis. MN 55416
<br />Telephone (61', . 342
<br />ouNTANTS' REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
<br />To the Gi., aunci1 and Residents
<br />City c`. Orono
<br />Orono, Minnesota
<br />We have examined the General Purpose Financial Statements of the Ci'. of Oro!.o,
<br />Minnesota, as of and for the year ended December 31, 1985, -•`1 have issued our
<br />report thereon dated May 28, 138E Our examination was made in accordance with
<br />generally accepted aud• ..ng standards; the standards• fc 'Financial and
<br />compliance audits in the Standards for Audit of Govern _ 1 Crganizations,
<br />Programs, Activities, and Functions, ts.-i^d by the U.S. _xnPral Accounting
<br />Offices the Single Audit Act of 1984; and the provisions of OMB Circular A-128,
<br />Audits of State Ind Local Governments and, accordingly, included such tests of
<br />the accounting ;ordb and su-h other auditing procedures as we consideiad
<br />necessary tn the -ircumst. cas.
<br />The managemen* of the City of 0�-ono, Minnesota, is responsible for the Cit}
<br />compliance w.' laws ana reg,ila ions. In connection. �_ ch the a+amination
<br />referred to a e, we selectee and tested transactions and Lecorde `r m non -
<br />major federal n.- al aacistanc irograms to determine the Ci `w's (...aplianc
<br />witli laws and re.. s. , ciutL, noncompliance with which we belie-ve could have a
<br />terial effect on the allowability of program expenditures.
<br />The resu�ts of our -qts indicate that for the transactions and re. :s tested,
<br />the City of Oror, iesota, complied with tv., laws and requlation., eferred to
<br />above, except as .e....:ibed in the accompanying ^�_;.adule of Findings and
<br />Questioned Costs. Our testing '.•3s k,�ore limited than would be necessary
<br />express ai opinion on * —her t> . City administered Lhose programs An comp=sense
<br />in all material respec, th ,ews and regulat-ions noncompliance with which we
<br />believe could have a material et feet on the all, lity of p; .r,ram
<br />expenditures; he e��er, wit,! respect to the trans- or,s that were net tested by
<br />us, nothing cam.- to our att. '--i,)n to indic'ite the the City of �ronu, innesota,
<br />had violated laws; any' regula'.ions other than those laws a!<': reguiations for
<br />which we -^•I violat. ens in our testing referred to ab' "e.
<br />This report is intended solely 'for the use of 'he City ci Orono cognizant
<br />audit agency, and other federal and sta,e .audi agencies, and s
<br />n, be used
<br />for <tny other purpose. This restsictir-^ is not intended to limit the d_-stribu-
<br />tion of this report, whi ! iG a !ro .cez public record.
<br />,00�40�.
<br />f ied Public Acco%'- Ldnts
<br />M, 28, 198E
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