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opr <br />C(iftonLarsonAllen <br />GliftonLafsonAllen LLP <br />wwar cl ihon larsonal len.com <br />INDEPENDENT AUDITORS' REPORT ON MIINNESOTA. LEGAL COMPLIANCE <br />Honorable Mayor, Members of the <br />City Council, and Citizens <br />City of Gem Lake,. Minnesota <br />We have audited, in accordance with the auditing standards. generally accepted in the. United States of <br />America and the standards applicable to financial audits contained in Government Auditing Standards <br />- issued by the Comptroller General :of the United. States, the financial statements of the governmental <br />activities, the businessAype activities, each major fund; and. the aggregate remaining fund information <br />of the City of Gem Lake, as. of and for the year ended December 31, 2012, and the related notes to the <br />financial statements, which collectively comprise: the. City's basic financial statements, and have issued <br />our report thereon dated. June 18, 2013. <br />The Minnesota Legal Compliance Audit Guide for Political Subdivisions covers seven categories of <br />compliance to be tested: contracting and bidding, deposits and investments; conflicts of interest,. public <br />indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing. <br />In connection with our audit, nothing came to our attention that..caused us to believe that the City. of <br />Gem Lake, failed to comply with the provisions of the. Minnesota Legal Compliance Audit Guide for <br />Political Subdivisions. However, our audit was. not.. directed primarily toward obtaining knowledge of <br />such noncompliance. Accordingly, had. we performed additional procedures., other matters may have <br />came to our attention regarding the City. of Gem Lake's noncompliance with the above -referenced <br />provisions. <br />The purpose of this report. is solely. to describe the scope of our testing of compliance and the results of <br />that testing, and not to provide an : opinion. on compliance. Accordingly, this communication is not <br />suitable for any other purpose. <br />CllftonLarsonAllen LLP <br />Minneapolis; Minnesota <br />June 18, 2013 <br />■ .+m,rd-~ a ofk,darnte ioral i35} <br />IN 7E RN�.710ti AL <br />