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<br />n <br />INDEPENDENT AUDITOR'S REPORT <br />ON SCHEDULE OF <br />FEDERAL FINANCIAL ASSISTANCE <br />City Council and Residents <br />City of Ramsey <br />Ramsey, Minnesota <br />PANNELL <br />KERR <br />FORSTER <br />Certified Public Accountants <br />400 Park National Bank Building <br />5353 Wayzata Boulevard <br />Minneapolis, MN 55416 <br />Telephone (612) 545-0421 <br />Telefax 612-545-0569 <br />We have audited the general purpose financial statements of the City of Ramsey, <br />Minnesota, for the year ended December 31, 1989, and have issued our report <br />thereon dated July 2, 1990. These general purpose financial statements are the <br />responsibility of the City's management. Our responsibility is to express an <br />opinion on these general purpose financial statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards <br />and Government Auditing Standards, issued by the Comptroller General of the <br />United States. Those standards require that we plan and perform the audit to <br />obtain reasonable assurance about whether the general purpose financial state- <br />ments are free of material misstatement. An audit includes examining, on a test <br />basis, evidence supporting the amounts and disclosures in the general purpose <br />financial statements. An audit also includes assessing the accounting prin- <br />t ciples used and significant estimates made by management, as well as evaluating <br />the overall general purpose financial statement presentation. We believe that <br />our audit provides a reasonable basis for our opinion. <br />t Our audit was made for the purpose of forming an opinion on the general purpose <br />financial statements taken as a whole. The accompanying Schedule of Federal <br />Financial Assistance is presented for purposes of additional analysis and is not <br />a required part of the general purpose financial statements of the City of <br />Ramsey. The information in this schedule has been subjected to the auditing <br />procedures applied in the audit of the general purpose financial statements and, <br />' in our opinion, is fairly stated in all material respects in relation to the <br />general purpose financial statements taken as a whole. <br />July 2, 1990 <br />' -88- <br />