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CITY OF LAKE ELMO, MINNESOTA <br />REQUIRED COMMUNICATIONS <br /> <br /> <br />4 <br />The City’s Responsibilities <br />• Timely inform Schlenner Wenner & Co., before the effective date of transactions or other changes, of the <br />following: <br />o New affiliates, members of governance, or person in financial reporting and compliance oversight <br />roles. <br />o Changes in the reporting entity impacting affiliates such as related entities, investments, joint <br />ventures, component units, and jointly governed organizations. <br />• Provide necessary affiliate information such as new or updated structure charts, as well as financial <br />information required to perform materiality calculations needed for making affiliate determinations. <br />• Understand and conclude on the permissibility, prior to the City and its affiliates, members of governance, <br />or persons in a decision-making capacity, engaging in business relationships with Schlenner Wenner & Co. <br />• Not entering into arrangements of non-audit services resulting in Schlenner Wenner & Co. being involved <br />in making management decisions on behalf of the City. <br />• Not entering into relationships resulting in Schlenner Wenner & Co., Schlenner Wenner & Co. covered <br />persons or their close family members, temporarily or permanently acting as a member of governance or <br />person in an accounting, financial reporting or compliance oversight role at the City. <br /> <br />Internal Control and Compliance Matters <br />We have separately communicated matters related to internal control and compliance over financial reporting <br />identified during our audit of the basic financial statements, as required by Government Auditing Standards. This <br />communication is included within the compliance section of the City’s financial report for the year ended December <br />31, 2024. <br /> <br />Significant Written Communications Between Management and Our Firm <br />Copies of significant written communications between our firm and the management of the City of Lake Elmo, <br />including the representation letter provided to us by management, are attached as Exhibit A.