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Deloitte Haskins+SeIIs AUDITORS' OPINION Honorable Mayor and Members of the City Council, City of Ramsey, Minnesota: 1360 Northwestern National Bank Building 55 East Fifth Street Saint Paul, Minnesota 55101 (612) 291 -8110 Cable DEHANDS We have examined the combined financial statements of the City of Ramsey, Minnesota, as of and for the year ended December 31, 1982, as listed in Section II -A of the table of contents. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the combined financial statements referred to above present fairly the financial position of the City of Ramsey, Minnesota, at December 31, 1982, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year after giving retroactive effect to the changes, with which we concur, in accounting for compensated absences and classsification of funds as described in Note 2 to the financial statements. Our examination was made for the purpose of forming an opinion on the combined financial statements taken as a whole. The combining, individual fund, and account group financial statements and schedules listed in Section II -B of the table of contents are presented for purposes of additional analysis and are not a required part of the combined financial statements of the City of Ramsey, Minnesota. The information has been subjected to the auditing procedures applied in the examination of the combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the combined financial statements taken as a whole. March 25, 1983