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• The financial statements are the <br />responsibility of City management <br />• The role of the Independent Auditor <br />is to report on the fair presentation of <br />the financial statements <br />• "Clean opinion" issued on the 2011 <br />financial statements <br />Copyright © 7012 I-1I.13 Iautges Redputh, Ltd. <br />3 <br />HLB <br />TAUTGES REDPATH, LTD. <br />Certified Public Accountants <br />