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City Council and Residents City of Ramsey Ramsey, Minnesota May 23, 1989 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH MINNESOTA STATE LAWS AND REGULATIONS PANNELL KERR FORSTER ,%k4e /(-&)A-- rte. Certified Public Accountants 400 Park National Bank Bldg. 5353 Wayzata Boulevard Minneapolis, MN 55416 Telephone (612) 545 -0421 Telefax 612- 545 -0569 We have audited the General Purpose Financial Statements of the City of Ramsey, Minnesota, for the year ended December 31, 1988, and have issued our report thereon dated May 23, 1989. Our audit was made in accordance with generally accepted auditing standards and the provisions of the Legal Compliance Audit Guide promulgated by the Legal Compliance Task Force pursuant to Minnesota Statutes Section 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. Legal Compliance Audit Guide 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 of Ramsey complied with the material terms and conditions of applicable legal provisions, except as indicated on the Schedule of Findings. Further, for the items not tested, based on our audit and the procedures referred to above, nothing came to our attention to indicate that the City had not complied with such legal provisions. This report is intended solely for the use of the City Council and management of the City of Ramsey and should not be used for any other purpose. This restric- tion is not intended to limit the distribution of this report which, upon accep- tance by the City Council, is a matter of public record.