Minnesota Legal Compliance Audit Guide for Local Government - Section 6

LEGAL COMPLIANCE MANUALEXAMPLES OF AUDITOR’S REPORTS ON COMPLIANCE Page Minnesota Legal ComplianceS Local Governmental Units (Other Than School Districts) 6-2S School Districts3S Charter Schools 6-4S Relief Associations5Combined ReportS Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 6-611/03 6-1Auditor' s legal compliance report for local governmental unit s other than school districts.(Note: This paragraph should be eliminated from the auditor's report.)AUDITOR'S REPORT ON LEGAL COMPLIANCE(Governing Body)(Entity)We have audited the general purpose f inancial st at ement s of ____________________ asof and for the year ended ____________ and have issued our report thereon dated_____________.We conducted our audit in accordance with auditing standards generally accepted inthe United States of America and the provisions of the Minnesota Legal ComplianceAudit Guide for Local Government, promulgated by the State Auditor pursuant toMinn. Stat. § 6.65. Accordingly, the audit included such tests of the accountingrecords and such other auditing procedures as we considered necessary in thecircumstances.The Minnesota Legal Compliance Audit Guide for Local Government covers fivecategories of compliance to be tested: contracting and bidding, deposits andinvestments, conflicts of int erest, public ...