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OTHER REPORTING REQUIRED BY GOVERNMENTAUDmNGSTANDARDs <br /> In accordance with Government Auditing Standards,we have also issued our report dated April 28, 2026 <br /> on our consideration of the City's internal control over financial reporting and on our tests of its compliance <br /> with certain provisions of laws,regulations,contracts,grant agreements,and other matters. The purpose of <br /> that report is solely to describe the scope of our testing of internal control over financial reporting and <br /> compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's <br /> internal control over financial reporting or on compliance. That report is an integral part of an audit <br /> performed in accordance with Government Auditing Standards in considering the City's internal control <br /> over financial reporting and compliance. <br /> Respectful submitted, <br /> LB CARLSON,LLP <br /> Minneapolis,Minnesota <br /> April 28,2026 <br /> -4- <br />