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Hongrabie Mayor <br />Members of the City Council and Citizens <br />City of Gem Lake <br />The budgetary co..mparison information as listed in the. table of conten% is not a required part of the <br />basic financial statements, but supplementary information required .by U.S. generally accepted <br />accounting principles. We have applied certain limited procedures, which consisted principally of <br />inquires of management regarding. the methods of measurement and. presentation of the required <br />supplementary information. However, we did not audit the information and express no opinion on it. <br />The. City of Gem Lake has not presented the management's discussion and analysis that the U.S. <br />generally accepted* accounting principles have determined is necessary to supplement, although not <br />required to be part.of, the basic financial statements. <br />Our audit was conducted. for the purpese of. forming opinions on the. financial statements that <br />collectively comprise `the City's basic financial statements. The accompanying supplementary <br />information, made up of the combining ft hd financial statements listed in 111e table of contents, are <br />presented for purposes of additional analysis :and are not a required part of the basic financial <br />statements. Such information has been subjected to the auditing procedures applied in our audit of the <br />basio financial stateriients-:and, in our opinion, is fairly stated in :all material respects in relation to the <br />basio:financialstatemehts*taken as a wliole. <br />Minneapolis, Minnesota <br />Aprit.-24; 409. <br />LarsonAllen LLP <br />(2) <br />