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PRINCIPALS <br /> Thomas M.Montague,CPA <br /> Thomas A. Karnowski,CPA <br /> MMKRPaul A.Radosevich,CPA <br /> William].Lauer,CPA <br /> C E R T I F I E I) P U B Li C James H.Eichten,CPA <br /> ACCOUNTANTS Aaron J.Nielsen,CPA <br /> Victoria L.Holinka,CPA <br /> INDEPENDENT AUDITOR'S REPORT <br /> ON MINNESOTA LEGAL COMPLIANCE <br /> To the City Council and Management <br /> City of Ramsey,Minnesota <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 31,2015, 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 31, 2016. <br /> MINNESOTA LEGAL COMPLIANCE <br /> The Minnesota Legal Compliance Audit Guide for Cities, promulgated by the Office of the State Auditor <br /> pursuant to Minnesota Statute § 6.65, contains seven categories of compliance to be tested: contracting <br /> and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and <br /> disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all of the <br /> 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 Cities, except as <br /> described in the Schedule of Findings and Responses as item 2015-001. However, our audit was not <br /> directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed <br /> additional procedures, other matters may have come to our attention regarding the City's noncompliance <br /> with the above referenced provisions. <br /> CITY'S RESPONSE TO FINDING <br /> The City's response to the finding identified in our audit is included in the accompanying Schedule of <br /> Findings and Responses. The City's response was not subjected to the auditing procedures applied in the <br /> audit of the financial statements and,accordingly,we express no opinion on it. <br /> PURPOSE OF THIS REPORT <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 /> Minneapolis, Minnesota <br /> May 31,2016 <br /> -3- <br /> Malloy, Montague, Karnowski, Radosevich, & Co., P.A. <br /> 5353 Wayzata Boulevard • Suite 410 •Minneapolis. MN 55416•Tclephanc:952.545-0424•Telefaz:952.545-0569•www.mmkr.com <br />