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ABDO <br /> EICK & <br /> ME 1 E W LLP <br /> Certified Public Accountants& Consultants <br /> INDEPENDENT AUDITOR'S REPORT <br /> ON MINNESOTA 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 31,2013 and 2012,and the related notes to the financial statements,and have <br /> issued our report thereon dated,April 14,2014. <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 /> LY <br /> ABDO,EICK&MEYERS,LLP <br /> Minneapolis,Minnesota <br /> April 14,2014 <br /> 5201 Eden Avenue,Suite 250 <br /> Edina,MN 55436 <br /> 952.835.9090 1 Fax 952.835.3261 -33- <br />