HomeMy WebLinkAbout2020-30253280037
Ju�j_, 2020
City of Columbia Heights
590 40th A venue Northeast
Columbia Heights, MN 55421-3878
We are pleased to confirm our understanding of the terms of our engagement and the nature and
limitation of the services we are to provide for City of Columbia Heights, Minnesota (City).
We will apply the agreed-upon procedures listed in the attached schedule that were specified and
agreed to by The City on Police Property Room for the period ended 7-J.iJ �O. Our engagement
to apply agreed-upon procedures will be conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants. The sufficiency of the
procedures performed or to be performed is solely the responsibility of The City and we will
require an acknowledgment in writing of that responsibility. Consequently, we make no
representation regarding the sufficiency of the procedures described in the attached schedule
either for the purpose for which the agreed-upon procedures report has been requested or for any
other purpose.
Because the agreed-upon procedures listed in the attached schedule do not constitute an
examination or review, we will not express an opinion or conclusion on The Police Property
Room. In addition, we have no obligation to perform any procedures beyond those listed in the
attached schedule.
We plan to begin our procedures on approximately July �O 2020 and unless unforeseeable
problems are encountered, the engagement should be completed by August/� 2020.
We will issue a written report upon completion of our engagement that lists the procedures
performed and our findings. Our report will be addressed to The City of Columbia Heights. If,
for any reason, we are unable to complete any of the procedures, we will describe in our report
any restrictions on the performance of the procedures, or not issue a report and withdraw from
this engagement. You understand that the report is intended solely for the information and use of
City and should not be used by anyone other than these specified parties. Our report will contain
a paragraph indicating that had we performed additional procedures, other matters might have
come to our attention that would have been reported to you.
An agreed-upon procedures engagement is not designed to detect instances of fraud or
noncompliance with laws or regulations; however, we will communicate to you ay known and
suspected fraud and noncompliance with laws or regulations affecting The Police Property
Room, that come to our attention.
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You are responsible for selecting the criteria and procedures and determining that such criteria
and procedures are appropriate for your purposes. In addition , you are responsible for providing
us with ( l) access to all information of which you are aware that is relevant to the performance
of the agreed-upon procedures on the subject matter, (2) additional information that we may
request for the purpose of performing the agreed-upon procedures, and (3) unrestricted access to
persons within the entity from whom we determine it necessary to obtain evidence relating to
performing those procedures.
At the conclusion of our engagement, we will require certain written representations in the form
of a representation letter from management that, among other things, will confirm management's
responsibility for Property Room.
David Mol is the engagement partner and is responsible for supervising the engagement and
signing the report or authorizing another individual to sign it.
We estimate that our fees for these services will range from $1,00� to $�'!:)The fee estimate is
based on anticipated cooperation from your personnel and the assumption that unexpected
circumstances will not be encountered during the engagement.5 If significant additional time is
necessary, we will discuss it with you and arrive at a new fee estimate before we incur the
additional costs.
If we elect to terminate our services for nonpayment, our engagement will be deemed to have
been completed upon written notification of termination even ifwe have not completed our
report. You will be obligated to compensate us for all time expended and to reimburse us for all
out-of pocket expenditures through the date of termination.
We appreciate the opportunity to assist you and believe this letter accurately summarizes the
significant terms of our engagement. If you have any questions, please let us know. If you agree
with the terms of our engagement as described in this letter, please sign the enclosed copy and
return it to us. If the need for additional procedures arises, or the procedures need to be modified,
our agreement with you will need to be revised. It is customary for us to enumerate these
revisions in an addendum to this letter. If additional specified parties of the report are added, we
will require that they acknowledge in writing their agreement with the procedures performed or
to be performed and their responsibility for the sufficiency of procedures.
Very truly yours,
REDPATH AND COMPANY, LTD.
David J. Mol, CPA
DJM/ajf
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3280037
RESPONSE:
This letter correctly sets forth the understanding of The City of Columbia Heights, MN.
By:��
Title: trt-J f'Ooo �
Date: ,-\.· ,a,o,:U
By: ��C TGZ:Uze
Date: Or/a�
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3280037
Exhibit A
Property Room
Agreed Upon Procedures
1.Obtain a copy of Property Room Policies and Procedures Manual.
2.Security of Property Room:
a.Obtain understanding of access risks and the existing controls relating to access
risks (i.e. key or access card controls, access logs documenting entry into the
property room, after-hours access controls, alarms and surveillance
cameras/videos, enhanced security area).
b.Select a sample of days and perform test to determine access controls are being
adhered to and functioning as designed including, inspecting the access log for
compliance with access control procedures and conducting an inventory of keys
and a review/audit of the key/access code log, and monitoring that keys/access
codes were changed when warranted.
3.Packaging:
a.Obtain an understanding of packaging requirements for the City's Property Room
Policies and Procedures Manual.
b.Perform tests to determine packaging requirements are adhered to, which may
include the following:
1. Is currency uniquely packaged and sealed? Do currency packages have a
cash count listed by denomination and total, and specifically noting the
presence of any suspected counterfeit bills or buy funds? Is there a two
person rule employed when counting, opening, or transferring currency?
ii.Are drugs uniquely packaged and sealed? Is there a two-person rule
employed when handling drugs?
iii.Is evidence that is a potential biohazard plainly marked with a biohazard
label? Are specific protocols for handling needles and syringes specified
in the procedures?
iv.Are firearms unloaded before they are submitted to the property and
evidence room, and tagged as inspected and unloaded?
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3280037
4.Storage:
a.Obtain an understanding of the property handling and storage requirements per
the City's Property Room Policies and Procedures Manual.
b.Perform tests to determine handling and storage requirements are adhering to
which may include the following:
i.Reviewing the cleanliness and inventory level of the property room.
ii.Is proper equipment used for the storage of perishable and biological
items?
iii.Are electronic media devices stored in an area that is free from magnetic
fields or other environmental conditions that can damage the items?
iv.Does the City use an off-site facility for storing large or bulky items? If
so, are periodic inspections performed to ensure security?
v.Is an enhanced security area used for such items as currency, drugs,
firearms, and jewelry?
5.Documentation:
a.Obtain an understanding of the documentation requirements per the City's
Property Room Policies and Procedures Manual.
b.Select a sample of case files and determine the following documentation is
present:
i.The case number and incident type (e.g., felony, gross misdemeanor,
misdemeanor,juvenile), and whether the property is evidence, property
subject to forfeiture, found property, or property held for safekeeping;
ii.The date the property was seized, the date of the offense, and the date the
property was received by the property and evidence room;
iii.The investigating and/or booking officer's name and/or badge number;
iv.The victim, the suspect, the owner of the property, and the finder of the
property;
v.A unique property and evidence room identification number; and
vi.A detailed description of the property, including:
•The make, model, and serial number of any firearms; and
•A cash count of currency listing the denominations of the cash.
c.Select a sample of items in the property room, trace items back to case files and
determine the following documentation is present:
i.The case number and incident type (e.g., felony, gross misdemeanor,
misdemeanor, juvenile), and whether the property is evidence, property
subject to forfeiture, found property, or property held for safekeeping;
ii.The date the property was seized, the date of the offense, and the date the
property was received by the property and evidence room;
iii.The investigating and/or booking officer's name and/or badge number;
iv.The victim, the suspect, the owner of the property, and the finder of the
property;
v.A unique property and evidence room identification number; and
vi.A detailed description of the property, including:
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Property AUP Contract
1u6i(�, 2020
•The make, model, and serial number of any firearms; and
•A cash count of currency listing the denominations of the cash.
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Pr���1: UP ContractJu� 2020
6.Tracking Systems:a.Does documentation procedures describe how the property and evidence room istracked? i.The location of the property/evidence within the property and evidenceroom;
11.The chain of custody of the property/evidence, including documentationabout any time the property/evidence is released from the property and evidence room; iii.The legal status of the property, including the status of any legalproceedings related to the property or evidence; and iv.The disposition of all property and evidence, including who authorizedthe disposition of the property, the date the authorization was obtained, and verification that the disposition of the property occurred as authorized. 7.Disposition of Property:a.Obtain an understanding of the disposition requirements per the City's PropertyRoom Policies and Procedures Manual. b.Selecting a sample of closed or inactive files, trace items from the file through thetracking system to the location of the property, or if final disposition of the property has occurred, verifying the documentation about the property's disposition. 8.Inventory Observation:a.Obtain a complete inventory of the items in the property room and select asample of items for physical observation to determine accuracy of inventory list.
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