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Page Two <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's <br />basic financial statements. The introductory section, combining and individual fund financial statements, and statistical section <br />are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and <br />individual fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and, in our opinion, are fairty stated in al] material respects in relation to the financial statements taken as a <br />whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the <br />basic financial statements and, accordingly, we express no opinion on them. <br />March 13, 2008 <br />Minneapolis, Minnesota <br />952.835.9090 Fax 952.835.32(1 <br />www.aemcpas.com <br />9 <br />~G'uJr. ~r ZCi° <br />ABDO, EICK & MEYERS, LLP <br />CertiJled Pa~blic Accountants <br />