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Our audit was conducted for the purpose of forming an opinion on the basic financial statements that collectively comprise the City's <br />basic financial statements as a whole. The introductory section, combining and individual fund financial statements and schedules are <br />presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and <br />individual fund financial statements and schedules are the responsi bi I ity of management and were derived from and relate directly to <br />the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the <br />auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and <br />reconci I i ng such i nformati on directly to the underlying accounting and other records used to prepare the financial statements or to the <br />financial statementsthemselves, and other additional procedures in accordance with auditing standards generally accepted in the <br />United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements <br />as awhole. The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial <br />statements and, accordingly, we do not express an opinion or provide any assurance on them. <br />March 28, 2012 <br />Minneapolis, Minnesota <br />952.835.9090 • Fax 952.835.3261 <br />w ww. aemc pas. corn <br />-11- <br />Clcy. LLP <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br />