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Honorable Mayor Members -.of the City Council and Citizens City of Gem Lake, Minnesota Other Matters (Continued) Supplementary Information {Contlnuecf)* The combining nonmajor fund financial statements are the responsibility of management and were derived from and. relate directly *to the underlying accounting and other records used to prepare the financial statements, The information has been subjected to thei auditing procedures applied 1h. the audit of the basic 'financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other -records. used to prepare the financial .statements or, to the financial statements themselves, and other additional procedures in accordance -with auditing standards generaiiy accepted in the United States ofArhedca. In our opinion, the supplerhentary information is fairly stated in Nall material respects in relation to the basic financial statements taken as a.whole. Other Reporting Required by Government Audit1nq Standards In accordance with Governmpnt .Auditing Standards, vue have also issued our: report dated on our consideration of the. Gity-of Gem Lake, Minnesota's internal control over financial reporting and. on our tests of its compliance with certain provisions of laws, regulations, contracts; grant agreements, and other matters. The purpo$e.of that report is to describe the scope of our testing.of internal control over financial reporting and compliance and the, results of -that testing and not to provide. -an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit per€ormed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. CliftonLarsonAlien. LLP Minneapolis, Minnesota June 20, 2017 (3)