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City of Elk River <br />Required Communication <br />Other Information Included in Annual Reports (Continued) <br />Our responsibility also includes communicating to you any information which we believe is a material <br />misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its <br />manner of presentation, is materially inconsistent with the information, or manner of its presentation, <br />appearing in the basic financial statements. <br />7 <br />