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MM-KR CERTIFIED PUBLIC A C C U �: N'' :'. NT S INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE To the .City Council. and Management City of Gem Lake, Minnesota PRTNC'.IPAI S Thomas. A..Kunowski, CPA. Paul X Radosev'ich, CI'A William J. Lauer. CPA James :H. E.ichwrl, CPA. Aaron J. Nielsen, CPA Viciona L. Holinka, CPA/CMA Jaclyn M..Hucgel, CPA Kalet. T: Karnow$K CPA We have audited; in accordance with auditing standards generally accepted in the United States of America and -the standards applicable to financial audits contained in Governnent Auditing Standards, issued by the: Comptroller General of the United States, the financial statements of the governmental activities, the business -type. activities,- and -each -major fw d of the Ciity`of Gem Lake, Minnesota.(the City) as. -of and for the year ended December 31, 2620, and the related notes to the .financial statements, which. collectively .comprise the City's basic financial statements; and. have issued our report thereon dated June.22, 2021. MINM1'ESOTA LEGAL.COMPLIANCE In -connection with our audit; we rioted that the City failed to comply with provisions of the claims and disbursements and miscellaneous provisions sections. of the Minnesota legal Compliance Audit Guide for Cities, promulgated by the. State Auditor pursuant to Minnesota Statutes § 6.65, insofar as. they relate to accounting matters as described in the Schedule of Findings and Responses as .findings 2020-002, 2020-003; and 2020-004. Also, in connection with our audit, nothing came to our attention that.caused us to believe that the City failed to comply with the provisions of the: contracting and. bidding,.:deposits and investments, conflicts. of interest, public indebtedness, and tax increment financing sections of the Minnesota :Legal Compliancc Audit Guide for- Cities, insofar as they relate: to accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such. noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding. the City's noncompliance with the. above -referenced provisions, insofar As they relate to accounting matters.. CITY'$ RESPONSES TO FINDINGS. The City's. responses to the findings identified in: our, audit are described in the accompanying Schedule of Findings and. Responses. The City's responses were -.not subjected to the auditing procedures applied in the audit ofthe.financial statements and, accordingly;we.express no opinion on them. PEJR 6O toF THIS RIrPORT 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: Accoi'd'Ingly,"this report is not suitable for -any other purpose.. (. Minneapolis, Minnesota June 22, 2021 -31- M.al-loy, Montague, Karnowski, Radosevich & Co,., P.A. 5353 Wayzara Boulevard - $wire 410 - Mianexpolis.•MN $.5:446 - Ph'ooe; 952-545-0414 •.Far::9Si-345',0569 ' ww*.mmkr.tom