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M KR
<br />CERTIFIED PUBLIC 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, 2022, 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 13, 2023.
<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 — bid laws, depositories of public funds and public
<br />investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous
<br />provisions, and tax increment financing sections of the Minnesota Legal Compliance Audit Guide for
<br />Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to
<br />accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such
<br />noncompliance. Accordingly, had we performed additional procedures, other matters may have come to
<br />our attention regarding the City's noncompliance with the above referenced provisions, insofar as they
<br />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 />June 13, 2023
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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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