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MONTACUE <br />KARNOWSKI <br />RA EVI H <br />.~ <br />MALLOY <br />REQUIRED SUPPLEMENTARY INFORMATION <br />City Council and Residents <br />City of Ramsey <br />Ramsey, Minnesota <br />PRINCIPALS <br />KENNETH W. MALLOY, CPA <br />THOMAS M. MONTAGUE, CPA <br />THOMAS A. KARNOWSKI, CPA <br />PAULA. RADOSEVICH, CPA <br />WILLIAM J. LAUER, CPA <br />We have audited the general purpose financial statements of the City of Ramsey as of and for the year ended <br />December 31, 1998, and have issued our report thereon dated April 14, 1999. We conducted our audit in <br />accordance with generally accepted auditing standards and the standards applicable to financial audits <br />contained in Government Auditing, Standards, issued by the Comptroller General of the United States. <br />Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements <br />of the City of Ramsey taken as a whole. The accompanying year 2000 required supplementary information <br />is not a required part of the general purpose financial statements but is supplementary information required <br />by the Governmental Accounting Standards Board. We have applied certain limited procedures, which <br />consisted principally of inquiries of management regarding the methods of measurement and presentation <br />of the supplementary information. However, we did not audit the information and do not express an opinion <br />on it. In addition, we do not provide assurance that the City of Ramsey is or will become year 2000 <br />compliant, that the City Government's year 2000 remediation efforts will be successful in whole or in part, <br />or that parties with which the City does business are or will become year 2000 compliant. <br /> <br />April 14, 1999 <br />j _ 410 PARK NATIONAL BANK BUILDING <br /> - = 5353 WAYZATA.BOULEVARD <br /> MINNEAPOLIS, MINNESOTA 55416 <br /> TELEPHONE: 612-545-0424 <br /> TELEFAX: 612-545-0569 <br />INDEPENDENT AUDITOR' S REPORT ON <br />-119- <br />