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CertifiCate of <br /> Achievlement <br /> for Excellence <br /> in Financial <br /> Reporting <br /> Presented to <br /> <br /> City of Elk River, <br /> Minnesota <br /> For its Comprehensive Annual <br /> Financiali Report <br /> for the Fiscal Near Ended <br /> December ~ 1, 2002 <br />A Certificate of Achievement ifor Excellence in Financial <br />Reporting is presented by the Government Finance Officers <br />Association of the United States and Canada to <br />government units and pub!lc employee retirement <br />systems whose comprehensive annual financial <br />reports (CAFRs) achieve the highest <br />standards in government accounting <br />and f'mancial!reporting. <br /> <br />President <br /> <br />E~:ecutive Director <br /> <br /> <br />