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114 <4 <br />City Council and Residents <br />City of Ramsey <br />Ramsey, Minnesota <br />March 26, 1996 <br />CERTIFIEn <br />PuSUc <br />ACCOUNTANTS <br />MALLOY <br />MONTAGUE <br />KARNOWSKI <br />RADOSEVICH <br />&CO., RA. <br />410 PARK NATIONAL BANK BUILDING <br />5353 WAYZATA BOULEVARD <br />MINNEAPOLIS, MINNESOTA 55416 <br />TELEPHONE: 612 -545 -0424 <br />TELEFAX: 612 -545 -0569 <br />JNDEPENDENT AUDITOR'S REPORT <br />ON SCHEDULE OF <br />FEDERAL FINANCIAL ASSISTANCE <br />We have audited the general purpose financial statements of the City of Ramsey, Minnesota, as of and for <br />the year ended December 31, 1995, and have issued our report thereon dated March 26, 1996. These <br />general purpose fmancial statements are the responsibility of the City's management. Our responsibility <br />is to express an opinion on these general purpose fmancial statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards and Government Auditing <br />Standards, issued by the Comptroller General of the United States. Those standards require that we plan <br />and perform the audit to obtain reasonable assurance about whether the general purpose financial statements <br />are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the <br />amounts and disclosures in the general purpose fmancial statements. An audit also includes assessing the <br />accounting principles used and significant estimates made by management, as well as evaluating the overall <br />general purpose financial statement presentation. We believe that our audit provides a reasonable basis for <br />our opinion. <br />Our audit was made for the purpose of forming an opinion on the general purpose fmancial statements of <br />the City of Ramsey taken as a whole. The accompanying Schedule of Federal Financial Assistance is <br />presented for purposes of additional analysis and is not a required part of the general purpose financial <br />statements. The information in this schedule has been subjected to the auditing procedures applied in the <br />audit of the general purpose financial statements and, in our opinion, is fairly presented in all material <br />respects in relation to the general purpose financial statements taken as a whole. <br />,74 <br />-114- <br />PRINCIPALS <br />KENNETH W.MALLOY,CPA <br />THOMAS M. MONTAGUE, CPA <br />THOMAS A. KARNOWSKI, CPA <br />PAUL A. RADOSEVICH, CPA <br />WILLIAM J. LAUER, CPA <br />