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<br /> <br />City of Ramsey <br /> <br />15153 NOWTHEN BOULEVARO N.W., RAMSEY, MINNESOTA 55303 . (612) 427.1410 <br /> <br />February 25, 1983 <br /> <br />Mr. William Goodrich <br />Ramsey city Attorney <br />211 East Main street <br />Anoka, MN 55303 <br /> <br />Dear Mr. Goodrich: <br /> <br />In connection with an examination of our financial statements at <br />December 31, 19B2, and for the year ended thereon, management of <br />the City has prepared and furnished to our independent auditors, <br />Deloitte, Haskins and Sells, a description and 'evaluation of cer- <br />tain contingencies (including those set forth below). involving <br />matters with respect to which you have been engaged and to which <br />. you have devoted substantive attention on behalf of the City in <br />the form of legal consultation or representation. The City and <br />our auditors have reached an understanding that matters which <br />would involve a potential loss of $5,000 or more should be re- <br />garded as material to the City for this purpose. Your response <br />to the specific requests for certain information set forth below, <br />should include matters that existed at December 31, 1982, and <br />during the period from that date to the date of your response <br />and should be sent so as to be received by Deloitte, Haskins and <br />Sells, 1360 Northwestern Bank Building, st. Paul, MN 55101 no <br />later than March 10, 1983. <br /> <br />Pending or Threatened Litigation, Claims and Assessments (exclud- <br />ing Unasserted Claims and Assessments): <br /> <br />"No Materal Matters" <br /> <br />Please respond to our auditors and (1) furnish such explanation <br />(if any) as you consider necessary to supplement the foregoing <br />information, including an explanation of those matters as to which <br />your views may differ from those stated; and, (2) identify any <br />pending or threatened litigation, claims, and assessments omitted <br />or state that the list of such,matters is complete. <br /> <br />Unasserted Claims or Assessments (considered by management to be <br />probable of assertion and which, if asserted, would have at least <br />a reasonable possibility of an unfavorable outcome): <br /> <br />"No Material Matters" <br /> <br />/~ <br /> <br />/ <br />