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KAI::INOWIBKI <br /> <br />PRINCIPALS <br />KENNE"rH W. MALLOY, CPA <br />THOMAS M. MON"IAGUE., CPA <br />THOMAS A. KARNOWSKI, CPA <br />PAUL A RADOSEVICH, CPA <br /> <br />September 15, 1994 <br /> <br />Ms. Jessie Hart <br />City of Ramsey <br />15153 Nowthen Boulevard NW <br />Ramsey, MN 55024 <br /> <br />Dear Ms. Hart: <br /> <br />We are pleased to confirm our understanding of the services we are to provide for the City of Ramsey <br />for the fiscal year ended December 31, 1994. We will audit the general purpose financial statements of <br />the City as of and for the year ended December 31, 1994. <br /> <br />Our audit will be conducted in accordance with generally accepted auditing standards and Government <br />Auditing Standards and wilt include tests of the accounting records of the City and other procedures we <br />consider necessary to enable us to express an unqualified opinion that the financial statements are fairly <br />presented, in all material respects, in conformiB, with generally accepted accounting principles. If our <br />opinion is other than unqualified, we will full5, discuss the reasons with you in advance. <br /> <br />If required, we will also perform a Single Audit conducted in accordance with the Single Audit Act of <br />1984 and the provisions of OMB Circular A-128, Audits of State and Local Governments, and will <br />include tests of the accounting records of the City and other procedures we consider necessary to enable <br />us to express an unqualified opinion that the financial statements are fairly presented, in all material <br />respects, in conformity with generally accepted accounting principles and to report on the Schedule of <br />Federal Financial Assistance and on the City's compliance with laws and re~lations and its internal <br />controls as required for a Single Audit. The representatives of the cognizant audit agency shb. ll have <br />access to the audit working papers upon request. The working papers wit1 be maintained for at least three <br />years after the date of the report, or longer if requested by the cognizant audit agency. <br /> <br />In addition, we will perform the required State Legal compliance Audit conducted in accordance with <br />generally accepted auditing standards and the provisions of the Legal Compliance Audit Guide <br />promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes § 6.65, and will include <br />such tests of the accounting records and other procedures we consider necessary to enable us to conclude <br />that for the items tested, the City has complied with the material terms and conditions of ap;'dicable legal <br />provisions. <br /> <br />5353 WAYZATA BOUL~/ARD <br /> <br /> <br />