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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 introductory section, combining and individual fund <br />statements and schedules, and statistical section, as listed in the table of contents, are presented for <br />purposes of additional analysis and are not a required part of the basic financial statements. The <br />combining and individual fund statements and schedules has been subjected to the auditing procedures <br />applied in the audit of the basic financial statements and, in our opinion, are fairly stated, in all material <br />respects, in relation to the basic financial statements taken as a whole. The introductory section and <br />statistical section have not been subjected to the auditing procedures applied in the audit of the basic <br />financial statements and, accordingly, we express no opinion on them. <br />June 7, 2007 <br />7 <br />