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Supplementary Information <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the <br />Utilities' basic financial statements. The schedule of operating revenues and expenses is presented for purposes of <br />additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of <br />management and was derived from and relates directly to the underlying accounting and other records used to prepare <br />the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the <br />basic financial statements and certain additional procedures, including comparing and reconciling such information <br />directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic <br />financial statements themselves, and other additional procedures in accordance with auditing standards generally <br />accepted in the United States of America. In our opinion, the schedule of operating revenues and expenses are fairly <br />stated, in all material respects, in relation to the basic financial statements as a whole. <br />Other Information <br />Management is responsible for the other information included in the annual report. The other information comprises the <br />introductory section, summary of operations and unaudited statistics but does not include the basic financial statements <br />and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and <br />we do not express an opinion or any form of assurance thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to read the other information and <br />consider whether a material inconsistency exists between the other information and the basic financial statements or the <br />other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an <br />uncorrected material misstatement of the other information exists, we are required to describe it in our report. <br />Abdo <br />Minneapolis, Minnesota <br />April 1, 2025 <br />A <br />Abdoftluifans.oam <br />13 <br />76 <br />