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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 13 and Schedule of Funding Progress on page 44,be presented to supplement the financial statements. Such <br /> information,although not a part of the financial statements,is required by the Government Accounting Standards Board,who <br /> considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational,economic, <br /> or historical context.We have applied certain limited procedures to the required supplementary information in accordance with <br /> auditing standards generally accepted in the United States of America,which consisted of inquiries of management about the methods <br /> of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic <br /> financial statements,and other knowledge we obtained during our audit of the basic financial statements.We do not express an <br /> opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to <br /> 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 Utilities' <br /> financial statements as a whole.The introductory section and supplemental information listed in the table of contents are presented for <br /> the purpose of additional analysis and are not a required part of the financial statements of the Utilities.The supplemental information, <br /> except for the portion marked"unaudited"on which we express no opinion,has been subjected to the auditing procedures applied in <br /> the audits of the financial statements and,in our opinion,is fairly stated in all material respects in relation to the financial statements <br /> taken as a whole.The introductory section and the supplemental information marked"unaudited"have not been subjected to the <br /> auditing procedures applied in the audit of the financial statements and,accordingly,we do not express an opinion or provide any <br /> assurance on them. <br /> OIL& wittem/Li/ <br /> ABDO,EICK&MEYERS,LLP <br /> Minneapolis,Minnesota <br /> April 7,2015 <br /> People <br /> +Process® <br /> Going <br /> Beyondthe <br /> 'umbers <br /> 65 <br />