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MALLOY KARNOWSKI RADOSEVICH &CO.,P.A. City Council and Residents City of Ramsey Ramsey, Minnesota INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH MINNESOTA STATE LAWS AND REGULATIONS PRINCIPALS KENNETH W. MALLOY, CPA THOMAS A. KARNOWSK1, CPA PAUL A. RADOSEVICH, CPA We have audited the general purpose financial statements of the City of Ramsey, Minnesota, as of and for the year ended December 31, 1993, and have issued our report thereon dated March 28, 1994. We conducted our audit in accordance with generally accepted auditing standards and the provisions of the Legal Compliance Audit Guide for Local Government promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes § 6.65. Accordingly, the audit included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. The Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, and claims and disbursements. Our study included all of the listed categories. The results of our tests indicate that for the items tested the City of Ramsey complied with the material terms and conditions of applicable legal provisions, except as described in the Schedule of Findings and Recommendations. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the City had not complied with such legal provisions. This report is intended for the information of the City Council and management of the City of Ramsey, the cognizant audit agency, and other federal agencies. However, this report is a matter of public record and its distribution is not limited. March 28, 1994 410 PARK NATIONAL BANK BUILDING 655 WAYZATA BOULEVARD MINNEAPOLIS, MINNESOTA 55416 TELEPHONE: 612- 545 -0424 TELEFAX: 612- 545 -0569