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OTHER INFORMATION <br />Management is ie;.�ponsible for. the other infonnation included in the annual -report. The other information <br />comprises the *introductoty -section, but does not include the basic financial statements and our auditor's <br />report thereon. Our o0inions on the basic financial statementsdo not cover the other information, and we <br />do notexpress an opinion or any form of assurance thereon. <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 />;gasicfinancial statements, or the other information otherwise appears to be materially misstated,: f.,. based <br />on'the work:performed. we conclude that an uncorrected material misstatement of the other information <br />exists; v►&&6 regiiired to describe ifiabur-report. <br />OTHEtt REPORTING REQUIRED SY QOYERN.41ENTA'UD1T1A'G STASDARDS <br />In accordance with Government Arrclitbrg..Slandards, we have also issued our report. dated August 28,. <br />.2025,, on.. our consideration of '.the City'.s internal control over financial reporting and on our tests of its <br />cothplianee with certain provisions o£laws, regulations: contracts.. grant agteements, 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 ofthattesting, 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 air integral part of <br />an audit perfornied in accordance with Gove�IiinrenrAuditingStandaids in considefing.-th6 Cit�'s internal. <br />control over financial reporting and compliance. <br />Respectfully submitted, <br />LB CARLSON, LLP <br />Minneapolis, Minnesota. <br />Auguat.28, 2025 <br />-4- <br />