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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 and <br />relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been <br />subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including <br />comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial <br />statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally <br />accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the <br />financial statements as a whole. The introductory section and statistical section have not been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. <br />May 16, 2012 <br />Minneapolis, Minnesota <br />952.335.9090 • Fax 952,1335.3261 <br />www.aemepas.com <br />1 <br />04, " ' mlw, I-LP <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br />