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Other Matters <br /> Required Supplementary Information <br /> Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis <br /> starting on page 11 and the Required Supplementary Information on page 30 be presented to supplement the basic financial <br /> statements. Such information, although not a part of the basic financial statements,is required by the Governmental Accounting <br /> Standards Board,who considers it to be an essential part of financial reporting for placing the basic financial statements in an <br /> appropriate operational,economic,or historical context.We have applied certain limited procedures,to the required supplementary <br /> information in accordance with auditing standards generally accepted in the United States of America which,consisted of inquiries of <br /> management about the methods of preparing the information and comparing the information for consistency with management's <br /> responses to our inquiries,the basic financial statements,and other knowledge we obtained during our audit of the basic financial <br /> statements.We do not express an opinion or provide any assurance on the information because the limited procedures do not provide <br /> us with sufficient evidence to express an opinion or provide any assurance. <br /> Other Information <br /> Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Association's <br /> basic financial statements as a whole.The introductory section listed in the table of contents is presented for the purposes of additional <br /> analysis and is not a required part of the basic financial statements.The introductory section has not been subjected to the auditing <br /> procedures applied in the audit of the basic financial statements and,accordingly,we express no opinion or provide any assurance on <br /> it. <br /> 04&&)L W <br /> 4", <br /> ABDO,EICK&MEYERS,LLP <br /> Minneapolis,Minnesota <br /> April 14,2014 <br /> People <br /> +Process® <br /> Going <br /> Beyondthe <br /> _10_ Numbers <br />