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rt A•1 <br />CERTIFIED PUBLIC <br />ACCOUNT ANTS <br />To the City Council <br />City of Ramsey, Minnesota <br />• Audit Summary <br />• Funding Cities in Minnesota <br />• Governmental Funds Overview <br />• Financial Trends and Conditions of Selected Funds <br />• Accounting and Auditing Updates <br />/ "I , "1 l(�IiVN- d7i1Z LM/ 4 6 4 . fT <br />1 <br />May 31, 2012 <br />Malloy, Montague, Karnowski, Radosevich, & Co., P.A. <br />5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Tcicphonc: 952- 545.0424 • Telefax: 952. 545 -0569 • www.rnmkr.com <br />PRINCIPALS <br />Thomas M. Montague, CPA <br />Thomas A. Karnowski, CPA <br />Paul A. Radosevich, CPA <br />William J. Lauer, CPA <br />James H. Eichren, CPA <br />Aaron J. Nielsen, CPA <br />Victoria L. Halinka, CPA <br />We have prepared this management report in conjunction with our audit of the City of Ramsey, <br />Minnesota's (the City) financial statements for the year ended December 31, 2011. The purpose of this <br />report is to provide comments resulting from our audit process and to communicate information relevant <br />to city finances in Minnesota. We have organized this report into the following sections: <br />We would be pleased to further discuss any of the information contained in this report or any other <br />concerns that you would like us to address. We would also like to express our thanks for the courtesy and <br />assistance extended to us during the course of our audit. <br />This report is intended solely for the information and use of those charged with governance of the City, <br />management, and those who have responsibility for oversight of the financial reporting process. It is not <br />intended to be, and should not be, used by anyone other than these specified parties. <br />