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--- ( JT5 I.~F k.-~)lSE'~ <br /> <br />IND~E_NrDENT AUDITOR'S REPORT <br /> <br />Board of Trustees and Pmnficipant~ <br />Rxmsey Fire Fighters' Reli~f Association <br />R.amsey, Mi.~nesotn <br /> <br />We have audited the accompanying fmanc/al section included in the Voluntmr Firefighters Relief <br />Association Reporting Form DC of the Ramsey Fire Figlxers' Relief AssociatSon as of and for the yeaz <br />ended December 31, 1992. This financial section is the respons~,.'liry of the Association's manag:ment. <br />Our responsibiti~' is to express ma opinion on the f~n~nc~ s~mion b~se4 on our audk, <br /> <br />We conducted our audit im accordanae w/th gene, ally zca..=pted zud/ring srandm'ds. Those srandzris <br />r .exp3_ire il:mt we plan and perform r. he audiz :o obtain reaso.zmble as'm-ance about whether the fmm~cia] <br />sec-'don is free of rna[erial mkqsatemenr, An audi[ includes examining, on a ~ basis, e~dden:e <br />su?porting the m.monmq in r.h¢ ~n~.ncizl sa-don. An audit also includes assessing r. he accounting principl~ <br />used and sign;,'Scam estimates made by m~n~gemenr, as well as ev~ua'gng the over"~21 presentation of the <br />fi.nzncial se~on. Wa believe r~r our aunt provSd~ ~ r~_sormbie b~is for our opirdoa. <br /> <br />The ~caompanying financial s~rion included in the Volun:~r Firefighrers Rebel Association Reporting <br />Form DC is prep.,.red for the pm-pose of comp. lying with the ~nn '.ual repot-ring rules of M. inn~om Statutes <br />S~don 69.05!, SubmiSsion ia and are not im~nd~ to be a corrmlete presentation of r. he .~sociarJon's <br />financial condition nnd results of op~r~ons hi ac. car-dance vrith generally a¢c..?ted ac.:on~ng principle,, <br />AccordinDy, ceftin disclosur~ r .eq~red by gen,r-ally ac. ccTted ac. counfi.ng p:-in~iples are not in,eluded <br />in the Store mandazed repo,xing form. <br /> <br />In our opinion, the 5nnnziai s~-'tion referred to above presmmm fzirty, in ail m.~rerial respects, the fu~ncizI <br />condition mad results of opermSons for the yea_,- ended D~,~mber 31, l~°gm~, in conformity ~5:h MJrmesota <br /> <br />Th.is repor~ is in:ended for the information of the Board of Trusm~ of the Ram.qey Fire Fighters' Relief <br />Association and the Staze of ]W_mneso~.. ]qowever, ~ report is ~ m~rmr of public .re:ord and ks <br />dism-burion is not l~mil;ed. <br /> <br />March 18, 1993 <br /> <br /> <br />