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Lg <br />CARLSON <br />To the City Council and Management <br />City of Ramsey, Minnesota <br />We have prepared this management report in conjunction with our audit of the City of Ramsey, <br />Minnesota's (the City) financial statements for the year ended December 31, 2024. We have organized <br />this report into the following sections: <br />• Audit Summary <br />• Governmental Funds Overview <br />• Enterprise Funds Overview <br />• Government -Wide Financial Statements <br />• Accounting and Auditing Updates <br />We would be pleased to further discuss any of the information contained in this report or any other <br />concerns that you would like us to address. We would also like to express our thanks for the courtesy and <br />assistance extended to us during the course of our audit. <br />The purpose of this report is solely to provide those charged with governance of the City, management, <br />and those who have responsibility for oversight of the financial reporting process comments resulting <br />from our audit process and information relevant to city finances in Minnesota. Accordingly, this report is <br />not suitable for any other purpose. <br />Respectfully submitted, <br />LFsCt�.��P <br />LB CARLSON, LLP <br />Minneapolis, Minnesota <br />June 5, 2025 <br />605 US Highway 169 N, Suite 650, Minneapolis, MN 55441 <br />763.535.8150 I www.lbcarlson.com <br />