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b. Notified you of all changes to relevant considerations that may impact our determination of the existence of current or potential affiliates involving changes in the determination of the materiality of an entity to the City’s financial statements as a whole, the level of influence the City has over an entity’s financial reporting process, or the level of control or influence of control or influence the City or a potential or current affiliate has over an investee that is not trivial or clearly inconsequential, sufficiently in advance of their effective dates to enable the City and Schlenner Wenner & Co. to identify and eliminate potential impermissible services and relationships between Schlenner Wenner & Co. or its associated entities and those potential affiliates, prior to the effective dates. c. Made you aware, to the best of our knowledge and belief, of any non-audit services that the City or any of our affiliates has engaged Schlenner Wenner & Co. or any of its associated entities to perform. 44. If applicable, we agree with the findings of the specialists in evaluating the Minnesota Public Employees Retirement Association net pension liabilities and related balances, as well as the City’s net OPEB balances and fire relief net pension asset balances, and have adequately considered the qualifications of the specialists in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give instructions, or cause any instructions to be given, to the specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists. 45. If applicable, we believe that the actuarial assumptions and methods used by the actuary for funding purposes and for determining accumulated Plan benefits are appropriate in the circumstances. We did not give instructions, or cause any instructions to be given, to the actuary with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the Plan’s actuary. 46. If applicable, we believe that the information obtained from the audited financial statements of and other participant information provided by the Minnesota Public Employees Retirement Association is appropriate in the circumstances. We did not give instructions, or cause any instructions to be given, to the Plan or its auditor in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the Plan or its auditor. 47. During the course of your audit, you may have accumulated records containing data that should be reflected in our books and records. All such data have been so reflected. Accordingly, copies of such records in your possession are no longer needed by us. Supplementary Information 48. With respect to supplementary information presented in relation to the basic financial statements as a whole: a. We acknowledge our responsibility for the presentation of such information. b. We believe such information, including its form and content, is fairly presented in accordance with U.S. GAAP. c. The methods of measurement or presentation have not changed from those used in the prior period. d. We have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation. e. When supplementary information is not presented with the audited basic financial statements, we will make the audited basic financial statements readily available to the intended users of the supplementary information no later than the date of issuance of the supplementary information and the auditor’s report thereon.