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CliflonLamonAllen LLP CLAconnect.com GlftonLarsonAllen 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 GOVERNMENT AUDITING 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 1n Government Audifing.Standards issued by the Comptroller General of the United States; the 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, 2015, and. the related notes to the financial. statements, which collectively comprise City of Gem .Lake's basic. financial statements, and have Issued our report thereon. dated May 10, 201 B. Internal Control Ouer.Financial Reporting In plannir:g and performing our audit of the financial statements., we..considered City of Gem Lake's internal control over financial reporting (intemal...control). to determine the audit procedures that are appropriate in the circumstances for the; ,purpose of expressing our opinions on the financiai statements, but not for the purpose of. expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express•an opiinlon:on the effectiveness of the City's internal control. Our consideration of internal control was for-th.e 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, therefore, :material weaknesses or significant deficiencies may exist that were. not identified. However, as described in the accompanying Schedule of Findings. and Responses; we identified. a deficiency in internal control that we consider to. be a material weakness.. A deficiency in internal control exists when the design or operation of a: control does not allow management or employees, in the normal. course of performing their assigned functions, to prevent, or detect and correct; misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencles, 'in intern..al control, such that there. is a reasonable possibility that. a; material misstatement of the City's financial statements will not. be prevented, or detected. and corrected on a timely basis. We consider the deficiency finding number 2015-001 described in the accompanying Schedule of Findings and Responses to be a material weakness. ■ MirdgaTleltmmtwrdNoJalr VWIWe (k I!r'(i ][N AT 1 dN A L