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PRINCIPALS
<br /> Thomas A.Karnowski,CPA
<br /> Paul A.Radosevich,CPA
<br /> M R William J.Lauer,CPA
<br /> James H.Eichten,CPA
<br /> CERTIFIED PUBLIC Aaron J.Nielsen,CPA
<br /> A C C O U N T A N T S Victoria L.Holinka,CPA/CMA
<br /> Jaclyn M.Huegel,CPA
<br /> Kalen T.Karnowski,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, 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 /> MINNESOTA LEGAL COMPLIANCE
<br /> In connection with our audit, we noted that the City failed to comply with provisions of the contracting—
<br /> bid laws section of the Minnesota Legal Compliance Audit Guide for the Cities, promulgated by the State
<br /> Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters as described in
<br /> the Schedule of Findings and Responses as finding 2021-001. Also, in connection with our audit, nothing
<br /> came to our attention that caused us to believe that the City failed to comply with the provisions of the
<br /> depositories of public funds and public investments, conflicts of interest, public indebtedness, claims and
<br /> disbursements, miscellaneous provisions, and tax increment financing sections of the Minnesota Legal
<br /> Compliance Audit Guide for Cities, insofar as they relate to accounting matters. However, our audit was
<br /> 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 /> CITY'S RESPONSE TO FINDING
<br /> Government Auditing Standards requires the auditor to perform limited procedures on the City's response
<br /> to the legal compliance finding identified in our audit and described in the accompanying Schedule of
<br /> Findings and Responses. The City's response was not subjected to the other auditing procedures applied
<br /> in the audit of the financial statements and, accordingly,we express no opinion on the response.
<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.
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<br /> Minneapolis,Minnesota
<br /> June 1,2022
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<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
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