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MMKR <br />CERTIFIED PUBLIC CERTIFIED PUBLIC <br />ACCOUNTANTS <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 />REPORT ON COMPLIANCE FOR THE U.S. DEPARTMENT <br />OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL <br />RECOVERY FUNDS (CSLFRF) PROGRAM REQUIREMENTS FOR AN <br />ALTERNATIVE CSLFRF COMPLIANCE EXAMINATION ENGAGEMENT <br />INDEPENDENT ACCOUNTANT'S REPORT <br />To the City Council and Management <br />City of Ramsey, Minnesota <br />We have examined the City of Ramsey, Minnesota's (the City) compliance with the compliance <br />requirements "activities allowed or unallowed" and "allowable cost/cost principles" (the specified <br />requirements) as described in Part IV "Requirements for an Alternative Compliance Examination <br />Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or <br />Program -Specific Audit as a Result of Receiving Coronavirus State and Local Fiscal Recovery Funds" of <br />the CSLFRF Section of the 2022 Office of Management and Budget Compliance Supplement (referred to <br />herein as "Requirements for an Alternative CSLFRF Compliance Examination Engagement") during the <br />year ended December 31, 2022. Management of the City is responsible for the City's compliance with the <br />specified requirements. Our responsibility is to express an opinion on the City's compliance with the <br />specified requirements based on our examination. <br />Our examination was conducted in accordance with attestation standards established by the American <br />Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in <br />Government Auditing Standards, issued by the Comptroller General of the United States; and in the <br />"Requirements for an Alternative CSLFRF Compliance Examination Engagement." Those standards and <br />requirements require that we plan and perform the examination to obtain reasonable assurance about <br />whether the City complied, in all material respects, with the specified requirements referenced above. An <br />examination involves performing procedures to obtain evidence about whether the City complied with the <br />specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, <br />including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe <br />that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. <br />We are required to be independent and meet our other ethical responsibilities in accordance with relevant <br />ethical requirements relating to the engagement. <br />Our examination does not provide a legal determination on the City's compliance with the specified <br />requirements. <br />In our opinion, the City complied, in all material respects, with the specified requirements referenced above <br />during the year ended December 31, 2022. <br />(continued) <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 />