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Elk River Municipal Utilities <br />April 4, 2011 <br />Page 3 <br />Management Representations <br />We have requested certain representations from management that are included in the management representation letter dated <br />Apri14, 2011. <br />Management Consultations with Other Independent Accountants <br />In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to <br />obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the <br />governmental unit's financial statements or a determination of the type of auditor's opinion that maybe expressed on those <br />statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all <br />the relevant facts. To our knowledge, there were no such consultations with other accountants. <br />Other Audit Findings or Issues <br />We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with <br />management each year prior to retention as the Utilities' auditors. However, these discussions occurred in the normal course of our <br />professional relationship and our responses were not a condition to ow retention. <br />9i?.835.9890 F'ax 9.i2.83.i.??61 <br />wwwsemcpus.aam <br />