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Follow Up On 2016 Findings <br />Internal Controls <br />•Financial Statement Corrections finding which was triggered by an <br />adjustment to the allocation of the net pension liability <br />•Item Corrected <br />Minnesota Legal Compliance <br />•The City held two fixed income mutual funds which did not appear to <br />be allowable investments under Statute 118A.04 <br />•Item Corrected by selling the mutual funds on 5/24/17 <br />3