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MALL~_Y KARNr-~WSKI · PRINCIPALS KENNETH W~ MALLOY, CPA "]'HOMAS I~ Iv~ON'TA(~Ut::, GPA THOMAS A KARNOWSKI, CPA PAUL A. RADOSEVICH, CPA September 15, 1994 Ms. Jessie Hart City of Ramsey 15153 Nowthen Boulevard NW Ramsey, MN 55024 Dear Ms. Hart: We are pleased to confirm our understanding of the services we are to provide for the City of Ramsey for the fiscal year ended December 31, 1994. We will audit the general purpose financial statements of the City as of and for the year ended December 31, 1994. Our audit will be conducted in accordance with generally accepted auditing standards and Government Auditin_o Standards and will include tests of the accounting records of the City and other procedures we consider necessary to enable us to express an unqualified opini'0n' that the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles. If our opinion is other than unqualified, we will fully discuss the reasons with you in advance. If required, we will also perform a Single Audit conducted in accordance with the Single Audit Act of 1984 and the provisions of OMB Circular A-128, Audits of State and Local Governments, and will include tests of the accounting records of the City and other procedures we consider necessary to enable us to express an unqualified opinion that the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the Schedule of Federal Financial Assistance and on the City's compliance with laws and regulations and its internal controls as required for a Single Audit. The representatives of the cognizant audit agency shhlI have access to the audit working papers upon request. The working papers will be maintained for at least three >,ears after the date of the report, or longer if requested by the cognizant audit agency. In addition, we will perform the required State Legal Compliance Audit conducted in accordance with generally accepted auditing standards and the provisions of the Legal Compliance Audit Guide promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes § 6.65, and will include such tests of the accounting records and other procedures we consider necessary to enable us to conclude that for the items tested, the City has complied with the material terms and conditions of apT:!icable legal provisions. 430 PARK NATIONAL BANK BUILDING 5353 WAYZ.~,TA BOULEVARD MINN~kPOLIS, MINNESOTA 5~16 TELEPHONE: