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MuABDO <br /> �'. EICK & <br /> � t <br /> e,A _ 1VI URSLLP <br /> CQrttfW Public Accountants & Consultants <br /> 5201 Eden Avenue <br /> Suite 250 <br /> Edina,MN 55436 <br /> AUDITOR'S REPORT ON LEGAL COMPLIANCE <br /> Board of Trustees <br /> Elk River Fire Relief Association <br /> Elk River,Minnesota <br /> We have audited the financial statements of the governmental and fiduciary funds of the Elk River Fire Relief Association(the <br /> Association)as of and for the years ended December 31,2012 and 2011,and have issued our report thereon dated, <br /> May 1,2013. <br /> We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the provisions <br /> of the Minnesota Legal Compliance Audit Guide for Political Subdivisions,promulgated by the State Auditor pursuant to Minnesota <br /> statute 6.65.Accordingly,the audit included such tests of accounting records and such other auditing procedures as we considered <br /> necessary in the circumstances. <br /> The Minnesota Legal Compliance Audit Guide for Political Subdivisions covers three categories of compliance to be tested in audits <br /> of relief associations: deposits and investments,conflicts of interest,and public relief associations.Our study included all of the listed <br /> categories. <br /> The results of our tests indicate that for the items tested,the Association complied with the material terms and conditions of applicable <br /> legal provisions. <br /> This report is intended solely for the information and use of the Board of Trustees,the City of Elk River,members,and the Minnesota <br /> Office of the State Auditor,and is not intended to be and should not be used by anyone other than these specified parties. <br /> 4wj4WILy <br /> 014k&�. 4 <br /> May 1,2013 ABDO,EICK&MEYERS,LLP <br /> Minneapolis,Minnesota Certified Public Accountants <br /> 952.835.9090 ■ Fax 952.855.3261 <br /> www.acmepas.com -39- <br />