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<br /> <br /> <br />Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the City's ' <br />financial statements as a whole. The introductory section, combining and individual fund financial statements and schedules, and <br />statistical section are presented for the purpose of additional analysis and are not a required part of the financial statements. The <br />combining and individual fund financial statements and schedules are the responsibility of management and were derived from <br /> <br />and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has ' <br />been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, <br />including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the <br />financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing ' <br />standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material <br />respects in relation to the financial statements as a whole. The introductory section and statistical section have not been subjected <br />to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or <br /> <br />provide any assurance on them. ' <br />~~ ~ ~~1 ~,~ID~ LLB <br />May 12, 2011 ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota Certified Public Accountants ' <br /> <br />-9- <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />952.835.9090 Fax 452.835.3261 <br />www.aemcpas.com <br />