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v; s CliftonLa=nAlien LLP CLAconnect.ccm liftonLarsonAllen INDEPENDENT AuD]TbRS' REPORT ON MINNESOTA LEGAL COMPLIANCE Honorable Mayor, Members of the City Council; and Citizens City of Gem Lake, Minnesota. We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards.applicable to financial audits contained in Government.Auditing Standards issued by the Comptroller General of the. United States, the.financial statements of the governmental .activities, the business -type activities, each major fund, and: the aggregate: remaining fund information of the City of Gem Lake, as. of and for the year ended. December 31, 2016, and. the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have.issued our report thereon dated June 20, 2017. The Minnesota Legal. Compliance. Audit Guide for Cities promulgated by the State Auditor .pursuant to Minn. Stat. §6.65, . contains seven categories of compliance to be tested: contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous. provisions., and tax. increment. financing. Dur audit. con sidered all of the listed categories, except that we did not test for compliance with tax increment financing because the City did not have any tax increment financing. In connection with our audit, nothing came to our attention that caused us to believe that the City of Gem Lake, failed to comply with the provisions of the Minnesota Legal Compliance. Audit Guide for Cities, except as described in the schedule. of findings and recommendations as items 2016-003, 2016- 004, and 2016-005. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly., had we performed additional procedures, other matters: may have come to our attention regarding the City of Gem Lake's noncompliance. with the above -referenced provisions. The City's responses to the findings identified in our audit are described in the accompanying schedu€e of findings and responses. The City's responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly., we express no opinion on them. The purpose of this report is solely to describe the scope of our testing of compliance and the results of that testing, and not. to provide an opinion on compliance. Accordingly, this communication is not suitable for any other purpose. e �!, �a 4, � � � zz� CliftonLarsonAllen LLP Minneapolis, Minnesota June 20, 2017 AmamBerof �E (40§Nexoa (35) IntErnationai