6.1. SR 06-03-2013 - Laserfiche WebLink

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M 1I AR DQ wr EICK & � t e i �� _ MaERS LLP Certified Public Accountants& Consultants 5201 Eden Avenue Suite 250 Edina,MN 55436 AUDITOR'S REPORT ON LEGAL COMPLIANCE Honorable Mayor and City Council City of Elk River,Minnesota We have audited the financial statements of the governmental activities,the business-type activities,the discretely presented component unit,each major fund,and the aggregate remaining fund information of the City of Elk River,Minnesota(the City),as of and for the year ended December 31,2012,which collectively comprise the City's basic financial statements as listed in the table of contents and have issued our report thereon dated May 17,2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions,promulgated by the State Auditor pursuant to Minnesota statute §6.65.Accordingly,the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Minnesota Legal Compliance Audit Guide for Political Subdivisions covers seven categories of compliance to be tested: contracting and bidding,deposits and investments,conflicts of interest,public indebtedness,claims and disbursements,tax increment financing,and miscellaneous provisions.Our study included all of the listed categories. The results of our tests indicate that for the items tested,the City complied with the material terms and conditions of applicable legal provisions. This report is intended solely for the information and use of the City Council,management and the Minnesota Office of the State Auditor and is not intended to be and should not be used by anyone other than these specified parties. 04&&�, if 4"J Ly May 17,2013 ABDO,EICK&MEYERS,LLP Minneapolis,Minnesota Certified Public Accountants 952.835.9090 • Fax 952.835.3261 -2- www.aemepas.com