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Page Two <br />Our audit was conducted for the purpose of forming opinions on the financial 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 financial <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 financial statements taken as a whole. <br />~>~ <br />June 3, 2009 <br />Minneapolis, Minnesota <br />-3- <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br />952.835.9090 Fax 952.835.3261 <br />www.aemcpas.com <br />