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<br /> <br /> <br /> <br /> <br /> <br /> <br />Our audit was conducted for the purpose of forming an opinion on the basic financial statements that collectively comprise the <br />City’s basic financial statements as a whole. The introductory section, combining and individual fund financial statements and <br />schedules, and supplementary information are presented for purposes of additional analysis and are not a required part of the basic <br />financial statements. The combining and individual fund financial statements and schedules are the responsibility of management <br />and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. <br />The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain <br />additional procedures, including comparing and reconciling such information directly to the underlying accounting and other <br />records used to prepare the 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, the information is fairly <br />stated in all material respects in relation to the financial statements as a whole. The introductory section and supplementary <br />information have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, <br />accordingly, we do not express an opinion or provide any assurance on them. <br /> <br /> <br />March 24, 2011 ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br />Minneapolis, Minnesota <br /> <br /> <br />-11- <br /> <br />