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This report is intended solely for the information and use of the Board of Trustees,members and the Minnesota Office of the State <br /> Auditor and is not intended to be and should not be used by anyone other than these specified parties. <br /> The comments and recommendations in the report are purely constructive in nature,and should be read in this context.Our audit <br /> would not necessarily disclose all weaknesses in the system because it was based on selected tests of the accounting records and <br /> related data. <br /> If you have any questions or wish to discuss any of the items contained in this letter,please feel free to contact us at your convenience. <br /> We wish to thank you for the opportunity to be of service and for the courtesy and cooperation extended to us by your staff <br /> 0146&�'4",Ly <br /> if <br /> ABDO,EICK&MEYERS,LLP <br /> Minneapolis,Minnesota <br /> April 14,2014 <br /> People <br /> +Process® <br /> Going <br /> Beyondthe <br /> _g_ Numbers <br />