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<br /> <br />Page Two <br /> <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's <br />basic fmancial statements. The combining and individual fund statements and schedules are presented for purposes of additional <br />analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund statements <br />and schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our <br />opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. <br /> <br />April 20, 2005 <br />Minneapolis, Minnesota <br /> <br />OWo/~~m~JLLP <br /> <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />952.835.9090 . Fox 952.835.3261 <br /> <br />www.aemcpas.com <br />