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Home My WebLink About2021-4028Julie Blaha State Auditor September 21, 2021 STATE OF MINNESOTA ro.7SA Office of the State Auditor Captain Matt Markham City of Columbia Heights Police Department 825 — 41st Avenue Northeast Columbia Heights, Minnesota 55421 Contract #2021-4028 Suite 500 525 Park Street Saint Paul, MN 55103 We are pleased to confirm our understanding of the terms of our engagement and the nature and limitations of the services we have been requested to provide by and for the Police Department of the City of Columbia Heights, Minnesota. As specified and agreed to by the Columbia Heights Police Department, we will apply the agreed -upon procedures, as identified below, to confirm the Columbia Heights Police Department's compliance with Minn. Stat. §§ 13.825 and 626.8473 regarding Body Worn Cameras (BWCs). Our engagement to apply agreed -upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (AICPA). Those standards require that we obtain your written agreement to the procedures to be applied and your acknowledgement that those procedures are appropriate for the intended purpose of the engagement, as described in this letter. A refusal to provide such agreement and acknowledgment will result in our withdrawal from the engagement. We make no representation regarding the sufficiency of the procedures identified below either for the purpose for which the agreed -upon procedures report has been requested or for any other purpose. Because the agreed -upon procedures identified below do not constitute an examination or review, we will not express an opinion or conclusion on the Columbia Heights Police Department's compliance with Minn. Stat. §§ 13.825 and 626.8473 regarding BWCs. In addition, we have no obligation to perform any procedures beyond those listed below. 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 Columbia Heights Police Department. If we encounter restrictions in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate we will disclose the restrictions in our report. 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. You understand that the report is intended solely for the information and use of the Columbia Heights Police Department and should not be used by anyone other than the specified party. Main: (651) 296-2551 • Fax: (651) 2964755 • TTY: (800) 627-3529 • State.Auditor@osa.state.mn.us • www.osa.state.mn.us An equal opportunity employer City of Columbia Heights September 21, 2021 Page 2 There may exist circumstances that, in our professional judgment, will require we withdraw from the engagement. Such circumstances include the following: You refuse to provide written agreement to the procedures and acknowledge that they are appropriate for the intended purpose of the engagement; You fail to provide requested written representations, or we conclude that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, or we conclude that the written representations provided are otherwise not reliable; We determine that the description of the procedures performed or the corresponding findings are misleading in the circumstances of the engagement; or We determine that restrictions on the performance of procedures are not appropriate. If circumstances occur relating to the condition of your records, the availability of evidence, or the existence of a significant risk related to the subject matter caused by error or fraud, which in our professional judgment prevent us from completing the engagement or reporting findings on the subject matter, we retain the right to take any course of action permitted by professional standards, including declining to report findings or issue a report, or withdrawing from the engagement. Our agreed -upon procedures will consist of determining that: 1. a written policy governing BWC use that is in accordance with Minn. Stat. §626.8473 is maintained; 2. access and sharing of the data collected by BWCs is in accordance with statutes; 3. the data collected by BWCs are appropriately classified; 4. the data collected by BWCs are appropriately retained and destroyed in accordance with statues; 5. a record is maintained and available to the public identifying the of total number of devices owned or maintained; a daily record of the total number of recording devices actually deployed and used by officers; the policies and procedures for use of BWCs required by section 626.8473; and the total amount of recorded audio and video data collected and maintained, the retention schedule, and the procedures for destruction of the data; 6. records are maintained showing the date and time BWC data were collected and the applicable classification of the data; and 7. data stored by a vendor in the cloud protects the data in accordance with security requirements of the United States Federal Bureau of Investigation Criminal Justice Information Services Division Security Policy 5.4 or its successor version. City of Columbia Heights September 21, 2021 Page 3 An agreed -upon procedures engagement is not designed to detect instances of fraud or noncompliance with other laws or regulations; however, should any such matters come to our attention, we will communicate to you any known and suspected fraud and noncompliance with laws or regulationsaffectingtheColumbiaHeightsPoliceDepartment's compliance with Minn. Stat. §§ 13.825 and 626.8473 regarding BWCs that come to our attention. in addition, if, in connection with this engagement, matters come to our attention that contradict the Columbia Heights Police Department's compliance with Minn. Stat. §§ 13.825 and 626.8473 regarding BWCs, we will disclose those matters in our report. Such disclosures, if any, may not necessarily include all matters that might have come to our attention had weperformedadditionalproceduresoranexaminationorreview. You agree to the procedures to be performed and acknowledge that they are appropriate for the intendedpurposeoftheengagement. You are responsible for the Columbia Heights Police Department's compliance with Minn. Stat. §§ 13.825 and 626.8473 regarding BWCs and for selecting the criteria and procedures and determining that suchcriteriaandproceduresareappropriateforyourpurposes. You are also responsible for, and agree to provide us with, a written assertion about the Columbia Heights Police Department's compliance withMinn. Stat. §§ 13.825 and 626.8473 regarding BWCs. In addition, you are responsible for providing uswith (1) 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 fromwhomwedetermineitnecessarytoobtainevidencerelatingtoperformingthoseprocedures. At the conclusion of our engagement, we will require certain written representations in the form of arepresentationletterfrommanagementthat, among other things, will confirm management's responsibility for the Columbia Heights Police Department's compliance with Minn. Stat. §§ 13.825 and626.8473 regarding BWCs. The attest documentation for this engagement is the property of the Office of the State Auditor, We mayberequestedtomakecertainattestdocumentationavailabletoregulatorspursuanttoauthoritygiventothembylaworregulation. If requested, access to such attest documentation will be provided under our supervision. Furthermore, upon request, we may provide copies of selected attest documentation to suchregulators. They may intend, or decide, to distribute the copies or information contained therein toothers, including other governmental agencies. The documentation for this engagement will be retained, pursuant to our record retention plan, for aperiodoftenyearsafterthedatetheauditor's report is issued and is available for access by appropriategovernmentalagencies. We will be available throughout the year to answer questions and provideassistance. Our fees are based on standard hourly rates, plus travel and any out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your engagement. The condition of your records and the assistance you are able to provide us affects both the timeliness and cost of the engagement. Our charges for the engagementwillbebilledtotheColumbiaHeightsPoliceDepartment. City of Columbia Heights September 21, 2021 Page 4 We appreciate the opportunity to be of service to the Columbia Heights Police Department and believe this letter accurately summarizes the significant terms of our engagement. If the need for additional procedures arises, our agreement with you will need to be revised; these revisions will be enumerated in an addendum to this letter. If you have any questions, please contact me at (651) 297-3690 or nicole.hcrndt osa_state.mn.us. If you agree with the terms of our engagement as described in this letter, please sign where provided, and promptly return a scanned copy to: nicole.berndt@osa.state.mn.us Sincerely, Sew; CPA Nicole Berndt, CPA Audit Director Approved: This letter correctly sets forth the understanding of the Columbia Heights Police Department. Captain Matt Markham Columbia Heights Police Department Date