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Management Letter <br />-, The fund balance available at <br />December 31, 2006 is sufficient <br />,io meet the City's policy for <br />minimum fund balances as <br />follows: <br />2007 budget $4,771,900 <br />Less: <br />Police services to other cities 919,600 <br />Net 2007 budget 3,852,300 <br />Minimium balance 30©/0 <br />City required balance $1,155,690 <br />Amount available at 12/31/06 $1,282,225 <br />Actual percent of budget 33% <br />Member of HLB International 13 !M Tautges Redpath, Ltd. <br />