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Honorable Mayor <br />Members of the City Council and Citizens <br />City of Gem Lake, Minnesota <br />Other Matters (Continued) <br />Supplementary Information (Continued) <br />The combining nonmajor fund financial statements are the responsibility of management and were <br />derived from and relate directly to the underlying accounting and other records used to prepare the <br />financial statements. The information has been subjected to the auditing procedures applied in the <br />audit of the basic financial statements and certain additional procedures, including comparing and <br />reconciling such information directly to the underlying accounting and other records used to prepare the <br />financial statements or to the financial statements themselves, and other additional procedures in <br />accordance with auditing standards generally accepted in the United States of America. In our opinion, <br />the supplementary information is fairly stated in all material respects in relation to the basic financial <br />statements taken as a whole <br />Other Reporting Required by Government Auditing Standards <br />In accordance with Government Auditing Standards, we have also issued our report dated on our <br />consideration of the City of Gem Lake; Minnesota's internal control over financial reporting and on our <br />tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and <br />other matters. The purpose of that report is to describe the scope of our testing of internal control over <br />financial reporting and compliance and the results of that testing and not to provide an opinion on the <br />internal control over financial reporting or on compliance. That report is an integral part of an audit <br />performed in accordance with Government Auditing Standards and should be considered in assessing <br />the results of our audit. <br />v <br />CliftonLarsonAllen LLP <br />Minneapolis, Minnesota <br />June 20, 2017 <br />A-5 <br />