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I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br /> I <br />'1 <br /> <br />MALL_nY <br /> MONTAGUE <br /> I~ARNOWSKI <br /> <br />PRINCIPALS <br />KENNETH W. MALLOY, CPA <br />THOMAS M. MONTAGUE, CPA <br />THOMAS A. KARNOWSKI, CPA <br />PAUL A. RADOSEVICH, CPA <br />WILLIAM J. LAUER, CPA <br /> <br />To the City Council <br />City of Ramsey <br />Ramsey, Minnesota <br /> <br />We have prepared this management report in conjunction with our audit of the City's financial records for <br />the year ending December 31, 1997. The purpose of this report is to communicate information relevant to <br />city finances in Minnesota and to provide comments resulting from our audit process. We have organized <br />this report into the following sections: <br /> <br />o City Finance in Minnesota <br />o Financial Trends and Conditions of Your City <br />° Accounting and Reporting Comments <br />° Accounting and Auditing Updates <br />° Formal Required Communications <br /> <br />We would be pleased to further discuss any of the information contained in this report or any other concerns <br />that you would like us to address. We would also like to express our thanks for the courtesy and assistance <br />extended to us during the course of our audit. <br /> <br />March 20, 1998 <br /> <br />410 PARK NATIONAL BANK BUILDING <br />5353 WAYZATA BOULEVARD <br />MINNEAPOLIS, MINNESOTA 55416 <br />TELEPHONE: 612-545-0424 <br />TELEFAX: 612-545-0569 <br /> <br /> <br />