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M KR
<br />CERTIFIED PUBLIC
<br />A C C O U N T A N T S
<br />To the City Council and Management
<br />City of Ramsey, Minnesota
<br />INDEPENDENT AUDITOR'S REPORT
<br />ON MINNESOTA LEGAL COMPLIANCE
<br />We have audited, in accordance with auditing standards generally accepted in the United States of
<br />America, and the standards applicable to financial audits contained in Government Auditing Standards,
<br />issued by the Comptroller General of the United States, the financial statements of the governmental
<br />activities, the business -type activities, each major fund, and the aggregate remaining fund information of
<br />the City of Ramsey, Minnesota (the City) as of and for the year ended December 31, 2013, and the related
<br />notes to the financial statements, which collectively comprise the City's basic financial statements, and
<br />have issued our report thereon dated May 30, 2014.
<br />The Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the Office of
<br />the State Auditor pursuant to Minnesota Statute § 6.65, contains seven categories of compliance to be
<br />tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness,
<br />claims and disbursements, miscellaneous provisions, and tax increment financing. Our audit considered
<br />all of the listed categories.
<br />In connection with our audit, nothing came to our attention that caused us to believe that the City failed to
<br />comply with the provisions of the Minnesota Legal Compliance Audit Guide for Political Subdivisions.
<br />However, our audit was not directed primarily toward obtaining knowledge of such noncompliance
<br />Accordingly, had we performed additional procedures, other matters may have come to our attention
<br />regarding the City's noncompliance with the above referenced provisions.
<br />The purpose of this report is solely to describe the scope of our testing of compliance and the results of
<br />that testing, and not to provide an opinion on compliance. Accordingly, this report is not suitable for any
<br />other purpose.
<br />W aili, 1 0 3.1 (AAA', 0-0 , ►`1 .
<br />Minneapolis, Minnesota
<br />May 30, 2014
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<br />Malloy, Montague, Karnowski, Racosevieh, & Co., P.A.
<br />5353 Wayzata Boulevard • Suitt 410 • Minneapolis, MN 55416 • Telephone: 952- 545 -0424 • Telefax: 952- 545 -0569 • www.mmkr,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. Holinka, CPA
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