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©2015 CliftonLarsonAllen LLPAudit Results <br />•Unmodified (i.e. “clean”) opinion on the financial <br />statements <br />•No passed adjustment <br />•Internal controls –no material weaknesses or <br />significant deficiencies noted for 2015 <br />•Minnesota legal compliance –No exceptions noted <br />•Change in accounting estimate -depreciation <br />•Two new accounting policies in 2015 <br />–GASB 68 <br />–GASB 71 <br />3