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<br /> <br />Page Two <br /> <br />Our audit was conducted for the purpose of forming opinions on the [mancial statements that collectively comprise the City's <br />basic financial statements. The combining and individual fund financial statements and schedules are presented for purposes of <br />additional analysis and are not a required part of the basic financial statements. The combining and individual fund [mandaI <br />statements and schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, <br />in our opinion, are fairly stated in all material respects in relation to the basic [mancial statements taken as a whole. <br /> <br />May 3, 2007 <br />Minneapolis, Minnesota <br /> <br />~~:~Jtlf <br /> <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />952.835.9090 . Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />