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<br />-4- <br />OTHER INFORMATION <br /> <br />Management is responsible for the other information included in the annual report. The other information <br />comprises the introductory section, but does not include the basic financial statements and our auditor ’s <br />report thereon. Our opinions on the basic financial statements do not cover the other information, and we <br />do not express an opinion or any form of assurance thereon. <br /> <br />In connection with our audit of the basic financial statements, our responsibility is to read the other <br />information and consider whether a material inconsistency exists between the other information and the <br />basic financial statements, or the other information otherwise appears to be materially misstated. If, based <br />on the work performed, we conclude that an uncorrected material misstatement of the other information <br />exists, we are required to describe it in our report. <br /> <br />OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS <br /> <br />In accordance with Government Auditing Standards, we have also issued our report dated June 5, 2023, <br />on our consideration of the City’s internal control over financial reporting and on our tests of its <br />compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. <br />The purpose of that report is solely to describe the scope of our testing of internal control over financial <br />reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness <br />of the City’s internal control over financial reporting or on compliance. That report is an integral part of <br />an audit performed in accordance with Government Auditing Standards in considering the City’s internal <br />control over financial reporting and compliance. <br /> <br /> <br /> <br /> <br />Minneapolis, Minnesota <br />June 5, 2023