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Other Matters <br />Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis <br />starting on page 13be presented to supplement the basic financial statements. Such information, although not a part of the basic <br />financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial <br />reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied <br />certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the <br />United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing <br />the information for consistency with management’s responses to our inquiries,the basic financial statements, and other knowledge we <br />obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information <br />because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. <br />Other Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’sbasic <br />financial statements.The introductory section and combining and individual fund financial statements and schedules are presented for <br />purposes of additional analysis and are not a required part of the financial statements. <br />The combining and individual fund financial statements and schedules are the responsibility of management and were derived from <br />and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has <br />been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, <br />including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the <br />basic financial statements or to the basic financial statementsthemselves, and other additional procedures in accordance with auditing <br />standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, <br />in relation to the basic financial statementsas a whole. <br />The introductory section hasnot 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 it. <br />ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota <br />March 29, 2014 <br /> <br />