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<br />0 <br /> <br />u <br /> <br /> <br /> <br />ii <br />7 <br /> <br /> <br />ii <br /> <br /> <br /> <br />0 <br /> <br /> <br /> <br />Certificate of <br />Achievement <br />for Excellence <br />in Financial <br />Reporting <br />Presented [o <br />City of Elk River <br />Minnesota <br />For its Comprehensive Annual <br />Financial Report <br />for the Fiscal Year Ended <br />December 31, 2008 <br />A Certificate of Achievement for Excellence in Financial <br />Reporting is presented by the Government Finance Officers <br />Association of the United States and Canada to <br />government units and public employee retirement <br />systems whose comprehensive annual fmancial <br />reports (CAFRs) achieve the highest <br />standards in government accounting <br />and fmancial reporting. <br />~,c~ oFf,~ <br />4 /OFTH~~N <br />NtiEP STRtES~y <br />y <br />~ tjI ~~A{1~t a <br />,~~~~~~° President <br />Executive Director <br />5 <br />