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REQUIRED SUPPLEMENTARY INFORMATION <br />Accounting principles generally accepted in the United States of America require that the management's <br />discussion and analysis and the required supplementary information (RSI), as listed in the table of contents, <br />be presented to supplement the basic financial statements. Such information is the responsibility of <br />management and, although not a part of the basic financial statements, is required by the Governmental <br />Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the <br />basic financial statements in an appropriate operational, economic, or historical context. We have applied <br />certain limited procedures to the RSI in accordance with auditing standards generally accepted in the United <br />States of America, which consisted of inquiries of management about the methods of preparing the <br />information and comparing the information for consistency with management's responses to our inquiries, <br />the basic financial statements, and other knowledge we obtained during our audit of the basic financial <br />statements. We do not express an opinion or provide any assurance on the information because the limited <br />procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. <br />SUPPLEMENTARY INFORMATION <br />Our audit was conducted for the purpose of forming opinions on the financial statements that collectively <br />comprise the City's basic financial statements. The accompanying combining and individual fund financial <br />statements and schedules as listed in the table of contents, are presented for purpose of additional analysis <br />and are not a required part of the basic financial statements. Such information is the responsibility of <br />management and was derived from and relates directly to the underlying accounting and other records used <br />to prepare the basic financial statements. The information has been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and certain additional procedures, including comparing <br />and reconciling such information directly to the underlying accounting and other records used to prepare <br />the basic financial statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States of America. In <br />our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic <br />financial statements as a whole. <br />OTHER INFORMATION <br />Management is responsible for the other information included in the annual report. The other information <br />comprises the introductory and statistical sections, but does not include the basic financial statements and <br />our auditor's report thereon. Our opinions on the basic financial statements do not cover the other <br />information, and we do not express an opinion or any form of assurance thereon. <br />In connection with our audit of the basic financial statements, our responsibility is to read the other <br />information and consider whether a material inconsistency exists between the other information and the <br />basic financial statements, or the other information otherwise appears to be materially misstated. If, based <br />on the work performed, we conclude that an uncorrected material misstatement of the other information <br />exists, we are required to describe it in our report. <br />(continued) <br />S11 <br />