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Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The <br />accompanying supplementary information, such as the introductory section, combining nonmajor fund financial <br />statements, supplementary financial information and statistical section listed in the table of contents are presented <br />for purposes of additional analysis and are not a required part of the basic financial statements. Such information, <br />except for the introductory and statistical sections on which we express no opinion, has been subjected to the <br />auditing procedures applied in our audit of the basic financial statements and, in our opinion, is fairly stated in all <br />material respects in relation to the basic financial statements taken as a whole. <br />Austin, Minnesota <br />March 18, 2005 <br />LARSON, ALLEN, WEISHAIR & CO., LLP <br />9 <br />