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City of Lake Elmo <br />February 17, 2006 <br />Page Nineteen <br />This report is intended solely for the information and use of management, Council and the Minnesota Office of the State Auditor <br />and is not intended to be and should not be used by anyone other than these specified parties. <br />Our audit would not necessarily disclose all weaknesses in the system because it was based on selected tests of the accounting <br />records and related data. The comments and recommendations in the report are purely constructive in nature, and should be read <br />in this context. <br />If you have any questions or wish to discuss any of the items contained in this letter, please feel free to contact us at your <br />convenience. We wish to thank you for the opportunity to be of service and for the courtesy and cooperation extended to us by <br />your staff. <br />February 17, 2006 <br />Minneapolis, Minnesota <br />ABDO, EICK & MEYERS, LLP <br />Certified Public Accountants <br />952.835.9090 • Fax 952.835.3261 <br />w .aemcpasxom <br />