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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 on <br />page 13 and the Schedule of Employer's Shares of the Net Pension Liability and the Schedule of Employer's Contributions on page 72 <br />be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is <br />required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing <br />the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited <br />procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of <br />America, which consisted of inquiries of management about the methods of preparing the information and comparing the information <br />for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during <br />our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the <br />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's basic <br />financial statements. The introductory section and the combining and individual fund financial statements and schedules are presented <br />for purposes of additional analysis and are not a required part of the basic 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 statements themselves, and other additional procedures in accordance with auditing <br />standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements <br />and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. <br />The introductory section has 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 it. <br />01 <br />A JLL <br />ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota <br />June 20, 2017 <br />