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PANNELL <br />KERR <br />FORSTER <br />Certified Public Accountants <br /> <br />400 Park National Bank Bldg. <br />5353 Wayzata Boulevard <br />Minneapolis, MN 55416 <br />Telephone (612) 545-0421 <br />Telefax 612-545-0569 <br /> <br />December 7, 1990 <br /> <br />Mr. David R. Hartley <br />City Administrator <br />City of Ramsey <br />15153 Nowthen Boulevard Northwest <br />Ramsey, MN 55303 <br /> <br />BEC'i !998 <br /> <br />Dear Mr. Hartley: <br /> <br />I have enclosed two copies of an engagement letter which explains and confirms <br />the basic services which we expect to perform in conjunction with your upcoming <br />audit. <br /> <br />Assuming the letter adequately describes those services you desire, please sign <br />both copies, return one copy to our office, and keep the other copy for your <br />files. <br /> <br />Please don't hesitate to contact me if you believe the letter should be modified <br />or if you have any questions. <br /> <br />I ask that you respond as quickly as possible so that I can schedule your work <br />and have adequate time to plan your audit. <br /> <br />Sincerely, <br /> <br />PANNELL KERR FORSTER <br /> <br />Kenneth W] Malloy,. CPA <br />Partner-in-Charge <br /> <br />KWM :sel <br /> <br />Enclosures <br /> <br /> <br />