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<br /> <br />I <br /> <br />Page Two <br /> <br />I <br /> <br />I <br /> <br />Our audit was performed for the purpose of forming an opinion on the financial statements taken as a whole. The combining, <br />individual fund financial statements, schedules and statistical information listed in the table of contents are presented for the <br />purpose of additional analysis and are not a required part of the financial statements of the City. Such information has been <br />subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, except for the statistical <br />data section marked "unaudited" on which we express no opinion, is fairly stated in all material respects in relation to the <br />fmancial statements taken as a whole. <br /> <br />I <br /> <br />I <br /> <br />March 17, 2006 <br />Minneapolis, Minnesota <br /> <br />, <br />~ ZiA. 7~/LLf <br /> <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />952.835.9090 . Fax 952.835.3261 <br /> <br />9 <br /> <br />I <br /> <br />www.aemcpas.com <br />