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Audit Results <br />• Unmodified (i.e. "clean") opinion on the financial <br />statements <br />• One passed adjustment <br />• Internal controls — no material weaknesses noted for <br />2013 <br />• Minnesota legal compliance — no exceptions noted <br />• New accounting standards for 2013 — GASB 65 and <br />66 <br />CliftonLarsonAllen <br />©2014 CliftonLarsonAllen LLP <br />3 <br />