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v Clifton LarsonAllen CliftonLarsonAlln LLP CLAEonnectoom INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL. STATEMENTS PERFORMED IN .ACCORDANCE WITH GOVERNwNrAUDITING STANDARDS Honorable Mayor and Members of the City Council 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 Covernmmnt Auditing Standards issued by the Comptroller General of the United States. tl e financial statements of the governmental activities, the business type activities, each major fund-, and the aggregate remaining fund information of 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 City of `tern%_ . ake's basic .financial statements, and have: issued our report thereon dated.:.. Infernal Control Over Financial Reporting;.: In planning and performing our audit of the financial statements; we considered City of Gem Lake's Internal control over financial reporting (internal control)` to determine the :audit procedures that are appropriate in the circurristances; ;'for . the pdW%o `of expressing our opinions on the financialstatements, but. not for the purpose of`expressing;an opinion on the effectiveness of the City's internal control..Accordingly, we dp; not expressian opinion on the effectiveness of the City's internal control. Our consideration of internal,control wasfor'the limited purpose. described in the preceding paragraph and was not designed to identify all deficiencies in` internal control that might: be material weaknesses or significant deficiencies and ,'tfierefore, material weaknesses or significant deficiencies may exist that Were not identifi .... However, as `described in the accompanying Schedule of Findings and Responses, we identified. a deficiency in internal`:cantroI that we consider. to be a.material weakness. A. deficiency„in, intemal control, exists when the design or operation of a control does not allow management or e riployees, in.1he normal course of performing their assigned functions, to prevent, or detect and correct ....misstates tints on a timely basis. A material weakness is .a deficiency; or a combination of defo"i.encies,.;in; internal control, such that there is a reasonable possibility thata material misstatement of the City's``firiancial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies numbered 201.6-001. and 2016-0�2 described in the accompanying Schedule of Findings and Responses to: be a material weaknesses. ■ I Tn1r7e'+mI t.R[irwcoNu4aI�Ler1 =1 {32} f,y TLF k,aT:o1-�L