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CliftonLarsonAllen LLP <br />CL4wnnect,cani <br />Clifton LarsonAllen <br />INDEPENDENT AUDITORS' REPORT ON MINNESOTA LEGAL COMPLIANCE <br />Honorable Mayor, Members Of -the. <br />City Cour>cll, and Citizens <br />City:of Gem Lake,*Minnesota <br />We have audited, in accordance with the auditing standards generally accepted in the Uhited States of <br />America and the standards applicable *tb financial audits contained in GovernmenUAudlfing Standards <br />issued by the Comptroller General of the. United States; the financial statements of the governmental <br />activities, the business -type activities, each major -fund, and the.aggregate remaining fund information <br />of the `City of Gem Lake, as of and for the year ended December 31, 2014, and the related notes to the <br />financial statements, which collectively comprise. -the Clty's basicfirianoiai statements, and have issued. <br />our report thereon dated April 29, 2015.: <br />The Minnesota Legal Compliance Audit Guide for Political Subdivisions promulgated by the State <br />Auditor pursuant .to Minn. Stat. §6.65, contains seven categories. of compliance: to be tested: <br />contracting and bidding, deposits.and investments, conflicts of interest, public indebtedness,. claims and <br />disbursements, miscellaneous provisions, and tax increment financing. Our audit considered all of the <br />listed categories, except that we did riot test for compliance with tax �inctement fnaricirig because the <br />City did not have any tax increment financing. <br />Ift cohnection with our audit, nothing .came to our attention that caused us to believe that the City of <br />Gem Lake, failed to comply with the. provisions of the Minnesota Legal .Compliance Audit Guide fdr <br />Political Subdivisions, except as despribeid in the Schedule of Findings and Recommendations as items <br />2014-0.02.and 2014-003. However, .ouraudit was not directed primarily toward obtaining knowledge of <br />such noncompliance.. Accordingly, had W6 performed additional procedures, other matters may have <br />come to out attention regarding the City of Gem Lake's noncompliance with the above -referenced <br />provisions: <br />The purpose of #his report is solely:to. describe the scope of our testing of compliance and the:r,". ults of <br />that testing, and not to provide: an opinion on compliance. Accordingly, this communication is 'not <br />suitableforany other purpose. <br />CliftonLarsonAllen LLP <br />Minneapolis; Minnesota <br />April- 29, 2015 <br />Y rowt ,�� , M ., -a a ng�� (36) <br />i P'A'N NAL 1 <br />