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Honorable Mayor and Members of the City Council <br />Page 3 <br />Other Information (continued) <br />The combining and individual nonmajor fund financial statements and schedules, and the supplementary <br />information are the responsibility of management and were derived from and relate directly to the <br />underlying accounting and other records used to prepare the basic financial statements. Such information <br />has been subjected to the auditing procedures applied in the audit of the basic financial statements and <br />certain additional procedures, including comparing and reconciling such information directly to the <br />underlying accounting and other records used to prepare the basic financial statements or to the basic <br />financial statements themselves, and other additional procedures in accordance with auditing standards <br />generally accepted in the United States of America. In our opinion, the information is fairly stated in all <br />material respects in relation to the basic financial statements as a whole. <br />The introductory and statistical sections have not been subjected to the auditing procedures applied in the <br />audit of the basic financial statements and, accordingly, we do not express an opinion or provide any <br />assurance on them. <br />Maplewood, Minnesota <br />June 9, 2016 <br />