2017 06-20 CC PACKET - Laserfiche WebLink

Home

v CliftonLarsonAllen OfflonL amonAllen LLP CLAconnect.com INDEPENDENT AUDITORS' REPORT ON.MINNESOTA LEGAL COMPLIANCE Honorable Mayor, Members of the City Council, and Citizens 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 iri%`;Government Auditing Standards issued by the Comptroller General fi of the United States, the nancial statements of the governmental activities, the businessAype activities, each major fund., and the aggregate remaining fund information of the 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 the City. 's. baste fnancial statements, and have issued our report thereon dated The Minnesota Legal Compliance Audit Guide for Cities promulgated by the State Auditor pursuant "to Minn. Stat. §6.65, contains seven categories of compliance:.ta::be tested: contracting and bidding, .deposits and investments, conflicts of interest, public indebtedness, claims .and. disbursements, miscellaneous provisions, and. tax increment'financing, Dur. audif considered all of the fisted categories, except that we did not test for compliance with`tax. increment financing because the City diid not have.. any tax increment financing: In connection with our audit, nothing.came to bur attention that caused us to believe. that the City of Gem Lake, failed to. comply with' tlj`e; provisions ofi`tie Minnesota Legal Compliance Audit Graide for Cities, except as. described in the Schedule of R diings and: Recommendations as items 201.6-003, 2016-04, and 2016-05. Hoirvever, our audit was not:;directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we,peoprmed; additional procedures, other matters may have come to our attention regarding .the Cityof 'Geri7'`Lake's noncompliance with the above -referenced provisions. The City's response to tfe fading identified in our audit is described in the accompanying schedule of findings and 'responses. The.. City's response was not. subjected to the auditing procedures applied in the audit of the. financial statements and accordingly, we express no opinion on it, 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. Accordingly, this communication is not suitable for any other'purpose. CliftonLarsonAllen LLP .Minneapolis, Minnesota. • MN�r0. rffrwiol tow@ I r wnl foal [ ki E RN.tTi(JN 4 L (34)