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Honorable Mayor and Members of the City Council <br />City of Gem Lake <br />Page 3 <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditingand accounting matters, <br />similar to obtaining. a "second opinion" on certain situations. If a consultation involves application of an <br />accounting principle to the City's financial statements or a determination of the type of auditors' opinion that may <br />be expressed on those statements, our professional standards require the consulting accountant to check with us to <br />determine that the consultant has all the relevant facts. Toour knowledge, there were no such consultations with <br />other accountants. <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting principles . and auditing <br />standards, with management each year priorto retention as the City's auditors. However, these discussions <br />occurred in the normal. course of our professional relationship and our responses were not a condition to our <br />retention. <br />This information is intended solely for the use of the management, the City Counciland management of the. City <br />of Gem Lake and is not intended tobe and should not .be used by anyone other than these .specified parties. <br />LarsonAllen LLP <br />Minneapolis, Minnesota <br />April 24, 2009 <br />