Laserfiche WebLink
MMKR <br />CERTIFIED PUBLIC <br />ACCOUNTANTS <br />INDEPENDENT AUDITOR'S REPORT <br />ON MINNESOTA LEGAL COMPLIANCE <br />To the City Council and Management <br />City of Ramsey, Minnesota <br />PRINCIPALS <br />Thomas A. Karnowski, CPA <br />Paul A. Radosevich, CPA <br />William J. Lauer, CPA <br />James H. Eichten, CPA <br />Aaron J. Nielsen, CPA <br />Victoria L. Holinka, CPA/CMA <br />Jaclyn M. Huegel, CPA <br />Kalen T. Karnowski, CPA <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, 2019, 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 19, 2020. <br />MINNESOTA LEGAL COMPLIANCE <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 contracting and bidding, deposits and investments, conflicts of interest, <br />public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing <br />sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor <br />pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters. However, our audit <br />was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we <br />performed additional procedures, other matters may have come to our attention regarding the City's <br />noncompliance with the above referenced provisions, insofar as they relate to accounting matters. <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 19, 2020 <br />-3- <br />Malloy, Montague, Karnowski, Radosevich & Co., P.A. <br />5353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Phone: 952-545-0424 • Fax: 952-545-0569 • www.mmkr.com <br />