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PRINCIPALS <br /> Thomas A.Karnowski,CPA <br /> Paul A.Radosevich,CPA <br /> MMKRWilliam J.Lauer,CPA <br /> James H.Eichten,CPA <br /> C E R T I F I E D P U B L I C Aaron J.Nielsen,CPA <br /> ACCOUNTANTS Victoria L.Holinka,CPA/CMA <br /> Jaclyn M.Huegel,CPA <br /> Kalen T.Karnowski,CPA <br /> INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL <br /> OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS <br /> BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN <br /> ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <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 31,2021, 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 June 1,2022. <br /> REPORT ON INTERNAL CONTROL OVER FINANCLAL REPORTING <br /> In planning and performing our audit of the financial statements,we considered the City's internal control <br /> over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in <br /> the circumstances for the purpose of expressing our opinions on the financial statements, but not for the <br /> purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do <br /> not express an opinion on the effectiveness of the City's internal control. <br /> A deficiency in internal control exists when the design or operation of a control does not allow <br /> management or employees, in the normal course of performing their assigned functions, to prevent, or <br /> detect and correct,misstatements on a timely basis.A material weakness is a deficiency,or a combination <br /> of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement <br /> of the City's financial statements will not be prevented, or detected and corrected, on a timely basis. A <br /> significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less <br /> severe than a material weakness, yet important enough to merit attention by those charged with <br /> governance. <br /> Our consideration of internal control was for the limited purpose described in the first paragraph of this <br /> section and was not designed to identify all deficiencies in internal control that might be material <br /> weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any <br /> deficiencies in internal control that we consider to be material weaknesses.However,material weaknesses <br /> may exist that have not been identified. <br /> (continued) <br /> -I- <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 />