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MMKR ZMEMEEMEM C;LRTTFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT ONIVMINNESOTA LEGAL.COMPLIANCE To the City CoundLand Management City of Gem Lake, Minnesota Thomas A. Karnowski; GPA Patti A: Radoscvich, CPA \Villiam J. Lauer, CPA James H: Eichren..CPA Aaron J, Nidscn,.C:PA Vicuoria L..1-iolinka, CPAICMA Jaclyn M. i-luegel, CPA Kalcn T. Karnowski, CPA We have audited, -in accord Iance: with auditing standards getwWly accepted in the United States. -Of Atnerica.aiid the standards applicable to financial audits contained in Governineirt Auditing.,Sfarrdards, issued by the Comptroller General of .the United States, the financial statements of the governmental activities, the business -.type activities, and each major fund of the City of.Gem Lake, Minnesota (the City) as of and for the year. ended. December 31. 2021., -and the related notes to the financial: statements, which collectively comprise the City's basic financial: statements, and .have issued our report thereon dated July 27;.2022. MINNESOTA LEGAL C0IN1PLIAN'CC f In connection with our audit,. we noted that the. .City. failed to comply with provisions of the claims and disbursements.. section .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 2021-002 and 2021-003. Also, in connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the ;provi..sions of the contracting bid laws, depositories of public funds -arid public investments, conflicts of interest,. public indebtedness, and miscellaneous: provisions sections of the Minnesota Legal Compliance .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 We come to. *our attention regarding the City's noncompliancewith the' above -referenced provisions, insofar :as they relate. to accounting matters.. CITY'S RESPONSES TO FINDINGS Govern»rent Auditing Standuids requires the auditor to perforin Ifthited procedures on the City's *poilses. for the legal compliance findings identified in our :audit *.aftd .described in the accompanying Schedule of Findings and Responses: The City's responses were not subjected to the other auditing procedures applied in the audit of the financial. statements and, accordingly,we express: no opinion on the responses. (continued.) -33- ,MaUdy, Montague, K:arnow.ski., Rados:evich & V.-A. 5353 Wayzata•'Boulevard ! Suite 4I0 - Minneapolis.. MN 55416 a Phone: 452�545-0414 - Fac'952-545-0569 - V&,w.- imkr-cpm