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Management Letter <br /> Elk River Utilities <br /> Elk River, Minnesota <br /> For the Year Ended <br /> December 31, 2016 <br /> ABDO <br /> EICK C People <br /> +Process. <br /> NJEYERS LLP Goin <br /> C.ertyietl Public Accountants&Consultants 13e: ll(1 the <br /> 66 <br />