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Opinions <br />In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the <br />governmental activities and the major fund of the Organization as of December 31, 2013, and the respective changes in financial <br />position and the respective budgetary comparison for the General fund for the year then ended in conformity with accounting <br />principles generally accepted in the United States of America. <br />Other Matters <br />Required Supplementary Information <br />Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis <br />starting on page 15 be presented to supplement the basic financial statements. Such information, although not a part of the basic <br />financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial <br />reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied <br />certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the <br />United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing <br />the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we <br />obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information <br />because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. <br />0115 ta. 4 <br />"AlifiA0)11, <br />ABDO, EICK & MEYERS, LLP <br />Minneapolis, Minnesota <br />March 18, 2014 <br />-13- <br />People <br />+Process® <br />Going <br />Numbers <br />