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� M KR C ERTIFIED UBLIC ACCOUNTANTS City Council and Residents City of Ramsey Ramsey, Minnesota INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH MINNESOTA STATE LAWS AND REGULATIONS We have audited the general purpose financial statements of the City of Ramsey, Minnesota, as of and for the year ended December 31, 2002, and have issued our report thereon dated May 1, 2003. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Minnesota 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 Minnesota 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 complied with the material terms and conditions of applicable legal provisions. This report is intended solely for the information and use of the City Council and management of the City of Ramsey, and the State of Minnesota, and is not intended to be, and should not be, used by anyone other than these specified parties. May 1, 2003 „‘ -132- PRINCIPALS Kenneth W. Malloy, CPA Thomas M. Montague, CPA Thomas A. Karnowski, CPA Paul A. Radosevich, CPA William J. Lauer, CPA James H. Eichten, CPA 1 Malloy, Montague, Karnowski, Radosevich, & Co., P.A. 5 353 Wayzata Boulevard • Suite 410 • Minneapolis, MN 55416 • Telephone: 952 -545 -0424 • Telefax: 952 - 545 -0569 • www.mmkr.com