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CITY OF LAKE ELMO, MINNESOTA REQUIRED COMMUNICATIONS 4 The City’s Responsibilities • Timely inform Schlenner Wenner & Co., before the effective date of transactions or other changes, of the following: o New affiliates, members of governance, or person in financial reporting and compliance oversight roles. o Changes in the reporting entity impacting affiliates such as related entities, investments, joint ventures, component units, and jointly governed organizations. • Provide necessary affiliate information such as new or updated structure charts, as well as financial information required to perform materiality calculations needed for making affiliate determinations. • Understand and conclude on the permissibility, prior to the City and its affiliates, members of governance, or persons in a decision-making capacity, engaging in business relationships with Schlenner Wenner & Co. • Not entering into arrangements of non-audit services resulting in Schlenner Wenner & Co. being involved in making management decisions on behalf of the City. • Not entering into relationships resulting in Schlenner Wenner & Co., Schlenner Wenner & Co. covered persons or their close family members, temporarily or permanently acting as a member of governance or person in an accounting, financial reporting or compliance oversight role at the City. Internal Control and Compliance Matters We have separately communicated any significant deficiencies and material weaknesses in internal control and compliance findings over financial reporting identified during our audit of the basic financial statements, as required by Government Auditing Standards. This communication is included within the compliance section of the City’s financial report for the year ended December 31, 2023. Significant Written Communications Between Management and Our Firm Copies of significant written communications between our firm and the management of the City of Lake Elmo, including the representation letter provided to us by management, are attached as Exhibit A.